@Opus 17
well you have a point but I doubt that is going to change.
That is the way it is done for inherited IRAs before 2020.
You only consult Table 1 once, so if the owner died in 2021 you already know the divisor for 2022 RMD is expectancy plus minus one.
if the owner failed to take a required RMD in year of death the divisor is expectancy.
