For spouse beneficiaries whose required beneficiary distributions must be based on single life expectancy, the life expectancy used is generally derived from Single Life Table using the age the spouse beneficiary will attain on their birthday in the current distribution year. This method is referred to as “recalculation”.

For nonspouse beneficiaries, the life expectancy used is generally derived from the Single Life Table using the age the beneficiary attains on their birthday in their first required distribution year reduced by one for each calendar year that has elapsed since the beneficiary’s first distribution year. This method is referred to as “nonrecalculation”.

Note: Under certain circumstances involving a deceased IRA owner who was younger than the beneficiary (or, in cases involving nonperson beneficiaries), the deceased IRA owner’s nonrecalculated single life expectancy is used in lieu of the beneficiary’s life expectancy.

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