PLR 201902023

In either case, the life expectancy is found in the Single-Life Table at Reg. § 1.401(a)(9)-9, Q&A 1, (Reg. § 1.401(a)(9)-5, Q&A 6) Observation. Where the spouse-beneficiary is younger than the IRA owner was, option (A), above, will produce the longer life expectancy (and therefore the smallest annual RMD) for each payout year. ................
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