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Transitioning to the Updated Required Minimum Distribution Tables in 2022
The CPA JournalLink to more items from this source
[Guidance Overview]
Dec. 23, 2021

"For IRA owners, the switch is straightforward: they will just reference the new table. The process is more involved for taxpayers who inherited these accounts ... With respect to individuals who die after December 31, 2019, only [eligible designated beneficiaries (EDBs)] may use the life expectancy method."

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