@lennar0719
IRS Pub 590B where all imaginable scenarios are covered:
"If the owner died on or after his or her required beginning
date (defined earlier) and you are an eligible designated
beneficiary, you must base your required minimum distributions
for years after the year of the owner's death on the longer of:
• Your single life expectancy shown in Table I in Appendix
B, as determined under Beneficiary an individual,
later; or
• The owner's life expectancy as determined under
Death on or after required beginning date under Beneficiary
is not an individual, later."
