70 1/2 RMD where bene is non-spouse

[doombuggy]

I have a 83 yo owner who needs to take a RMD, and her son, born in 1944 is the beneficiary (spouse has waived his rights). The Relius program is caculating her RMD based on the Uniform table, and not the Joint table (Table VI). I know she will questions this - is this correct? I thought we could use the Joint Life table in a case like this.

Any thoughts on this? Thanks for your help!

[FundeK]

I thought the Joint Life table could only be used if the beneficiary was a spouse who is at least 10 years younger than the participant.

This is a recap in the ERISA Outline book, Chapter 6, Section VII, Part D.3

Recap:

Use the distribution period factor under the Uniform Lifetime Table in

all of the following situations:

(1) Designated beneficiary is a spouse who is older than the participant

(2) Designated beneficiary is a spouse who is 10 or fewer years younger

than the participant

(3) Spouse is not the sole beneficiary, regardless of spouse™s age

(4) Designated beneficiary is not the spouse

(5) Participant has no designated beneficiary

Use the joint life expectancy factor only if:

Sole beneficiary is the participant™s spouse and the spouse is more than

10 years younger than the participant