New RMD Proposed Reg Questions Related to spouse more than 10 years yo

[John A]

Under the new, simplified Required Minimum Distribution (RMD) regulations:

1. If the RMD is being paid to a participant and a spouse more than 10 years younger, and the spouse dies, does the calculation change to using the uniform table, or do calculations continue as if the spouse had not died, or how are future RMDs calculated?

2. If the participant changes the beneficiary to or from a spouse that is more than 10 years younger, does the calculation change based on the new beneficiary?

3. If the participant dies after the Required Beginning Date (RBD), are calculations of RMDs to a spouse beneficiary different depending on whether the uniform table was being used or the rules for a spouse more than 10 years younger were being used?