dmertz
Level 15

Retirement tax questions

@TomYoung , yes, your understanding is correct.  A non-spouse beneficiary of a decedent who died in 2001 and the beneficiary was age 53 in 2002 would have had an a life-expectancy factor for 2022 of 11.4 under the old table but now has a factor of 13.4 under the new table.