RMD for beneficiaries?

[Guest Michael Anderson]

When calculating the RMD for beneficiaries (children of deceased mother) does it need to be recalculated each year based on the beney's life expectancy or can it remain a flat amount? Thanks!

[jevd]

The RMD must be calculated each year based on the oldest beneficiary's age in the year following the year of death and then 1 year is subtracted from that life expectancy each year following. If accounts are separated for each beneficiary before the end of the year following the year of death, then each individual beneficiary's life expectancy can be used.