SINGLE LIFE TABLE FOR INHERITED IRAs - Jim Saulnier, CFP

1 E Mulberry StreetFort Collins, CO 80524(970) 530-0556 SINGLE life TABLE FOR INHERITED IRAsAge ofIRA or PlanBene ciaryLifeExpectancy(In Years)Age ofIRA or PlanBene ciaryLifeExpectancy(In Years)Age ofIRA or PlanBene ciaryLifeExpectancy(In Years)Age ofIRA or PlanBene ciaryLifeExpectancy(In Years) + is TABLE will be used by every designated bene ciary except a spouse who elects to treat their deceased spouse's IRA as their own to calculate post-deth required distributions. It will never be used by IRA owners or plan participants to calculate their lifetime required distributions.

2 Is is a recalculating TABLE , but only a spouse bene ciary who is the sole bene ciary can go back to the TABLE each year and recalculate life expectancy. A non-spouse bene ciary cannot recalculate and would only use this TABLE to compute the rst year s required distribution for the INHERITED IRA. e life expectancy will then be reduced by one year for each succeeding year. From.