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Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions
https://www.govinfo.gov/content/pkg/FR-2020-11-12/pdf/2020-24723.pdf
"Applicability Date: The final regulations in this document apply to distribution calendar years (as defined in § 1.401(a)(9)–5, Q&A–1(b)), beginning on or after January 1, 2022."
The IRS updated 2021 Pub 590-B in March and April 2022 and seems to have mistakenly changed the tables or perhaps everyone had already done their 2021 calculations using the old tables. As indicated in numerous places in the final regulations, the new tables only apply to 2022 and beyond.
[Edit] It seems that the replacement of the tables in the 2021 Pub 590-B was intentional. The first paragraph of Pub 590-B says:
"Life expectancy tables updated. The life expectancy tables in Appendix B have been updated to reflect the new life expectancy and distribution period tables in the updated regulations in section 1.401(a)(9)-9 applicable to distribution calendar years beginning on or after January 1, 2022. For more information, see Revised life expectancy tables for 2022."
