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Participant (owner) born in 1938 has been taking RMDs for many years. Spouse was born in 1954 🫤 so we have been using the joint table.

Participant dies in 2022. Normally calculated 2022 RMD was paid to spouse as beneficiary.

Going forward...I think:

The 2023 RMD is based on the 2022 joint life expectancy, minus one.

The spouse can roll over (after the 2023 RMD is paid) to her own IRA, or her account within the plan.

Does that sound right?

Ed Snyder

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