The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) included new required minimum distribution rules for certain beneficiaries who are designated beneficiaries when the IRA owner dies after December 31, 2019. The 2020 Publication 590-B is being revised to expand and clarify the paragraph on the 10-year rule and the section entitled Figuring the Beneficiary's Required Minimum Distribution. The example on page 12 under Figuring Beneficiary's Required Minimum Distribution was updated to read: Your brother died in 2020 at age 74. You are the designated beneficiary of your brother's traditional IRA. You are 65 years old in 2021, which is the year following your brother's death. You use Table I and see that your life expectancy is 2021 is 21.0. If the IRA was worth $100,000 at the end of 2020, your required minimum distribution for 2021 would be $4,762 ($100,000 ÷ 21.0). The revised version will be available for download soon.