SUPPLEMENT TO ACCOMPANY - Pratt & Kulsrud

In such case, the required minimum distribution (RMD) would be determined by using the beneficiaries life expectancy. For example, assume that Violet, age 92, died this year with a $100,000 in her IRA. At the time that Violet died, her life expectancy (according to the IRS tables) was about 10 years. ................
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