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I understand that an RMD in the year of death gets calculated as if the person was still living.

Does the assumption of still living apply to age consideration as well?

For example: someone is 73 and dies on Feb 1, 2013, and her birthday is October 11.

Do use the life expectancy factor for 73 (when she died) or 74, the age would have turned in 2013?

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

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