rmd after rbd

[Beemer]

I have a participant who died in 2005. He was born in 1932 and his wife in 1930. His remaining life expentancy (minus 1 year each year) is now less than the spouse's recalculated life expectancy. Can I switch over now to the Single LIfe Table to calculate the minimum she needs to take this year?

Thanks

[Tom Poje]

of course the most important factor is what the document says

Life expectancy rule

If beneficiary specified, and document does not contain a provision, must use this method Treas Reg § 1.401 (a)(9)-3, Q&A-4(a)(1)

which for a spouse would have normally been (the year following the death)

Spouse only – Use spouse’s age in the distribution calendar year, use single-life table. Recalculated every year based on spouse’s current age. Use table in year of spouse’s death, then subtract 1 from the factor for the following years

[Beemer]

What is the deceased participant's life expectancy is longer that the spouse's life expectancy?