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Transitioning to the Updated Required Minimum Distribution Tables in 2022
The CPA Journal 
[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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