RMD to older designated spouse beneficiary (death<2020)

[TPApril]

Pre-SECURE Act rule inquiry (based on a fictitious couple):

participant dies at age 90 (after starting RMD's). 

surviving spouse who is the sole designated beneficiary is age 99 in year of death.

ULT factor in year of death for participant is 11.4

SLT factor in year after death for surviving spouse is 2.9

So factor in year after death is max(11.4-1, 2.9) or 10.4, which is then subracted by 1 each year thereafter?

[Appleby]

Only one would apply.

Would need to know:

• Year of death of participant
• Date of death of spouse
• Did spouse elect to treat account as own? if yes, when ?