My client's primary goal is to allow his non spouse beneficary to continue to defer as long as possible at his death. Second goal is to take out as little as possible to meet RMD. This is the first distribution for this client. I have been told that we should use a joint life expectancy, utiling the max 10 yr spread. We should recalculate during his life, and at time of his death, the beneficary should use nonrecalculation. Thoughts, comments, input?

You should almost always recalculate the IRA owner. You should almost never recalculate the beneciaries life. If the beneficary is not the spouse, you cannot recalculate life exp. If the nonspouse beneficiary is 10 or more years younger follow the MDIB table while owner is alive. After owners death, subtract the years-gone-by from the beneficiaries life exp. in year IRA owner was 70-1/2. This is your divisor reduced by one each year. If you do not recalc the owners life, you will be stuck with a much higher payout found in the regulations.

File election with Custodian and attach your election to Form 1040 every year till death.