Required minimum distributions for IRA beneficiaries

Spouse may treat as his/her own, 

or
 

Distribute over spouse’s life using Table I* 

• Use spouse’s current age each year,

or
 

Distribute based on owner’s age using Table I 

• Use owner’s age as of birthday in year of death 
• Reduce beginning life expectancy by 1 for each subsequent year
• Can take owner’s RMD for year of death

Distribute using Table I

• Use younger of 1) beneficiary’s age or 2) owner’s age at birthday in year of death
• Determine beneficiary’s age at year-end following year of owner’s death
• Use oldest age of multiple beneficiaries
• Reduce beginning life expectancy by 1 for each subsequent year
• Can take owner’s RMD for year of death

Table I

• Use owner’s age as of birthday in year of death
• Reduce beginning life expectancy by 1 for each subsequent year
• Can take owner’s RMD for year of death

Spouse may treat as her/his own; 

or
 

Take entire balance by end of 5th year following year of death, 

or
 

Distribute based on Table I 

• Use spouse’s current age each year
• Distributions do not have to begin until owner would have turned 70 1/2

Take entire balance by end of 5th year following year of death, 

or
 

Distribute based on Table I 

• Use beneficiary’s age at year-end following year of owner’s death 
• Reduce beginning life expectancy by 1 for each subsequent year