@fanfare wrote:
Pub 590B says:
as a beneficiary, once you have determined the first divisor (life expectancy),
"Reduce the life expectancy by 1 for each year after the year of death."
Do this regardless of which life expectancy is the longer one.
I'm not sure that will apply. Remember that you are looking at either the official version of 590-B (which is for 2021) or the draft version for 2022 tax returns (which has not been officially published yet). Neither version of pub 590-B includes the new proposed RMD regulations.
The actual proposed regulations are here and I am not going to read them now to find out if the rules for non-eligible designated beneficiaries will apply the minus 1 rule.
https://www.federalregister.gov/documents/2022/02/24/2022-02522/required-minimum-distributions
I suggest you check back in November for updates on how to calculate your RMD for 2023.
Also, as @fanfare previously suggested, there may be good reasons to withdraw a more balanced amount, rather than taking just the RMD and a balloon at the end. But that should be based on your own financial situation.
