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Spouse may treat as his/her own, 

or
 

Distribute over spouse¡¯s life using Table I* 

• Use spouse¡¯s current age each year,

or
 

Distribute based on owner¡¯s age using Table I 

• Use owner¡¯s age as of birthday in year of death 
• Reduce beginning life expectancy by 1 for each subsequent year
• Can take owner¡¯s RMD for year of death

Distribute using Table I

• Use younger of 1) beneficiary¡¯s age or 2) owner¡¯s age at birthday in year of death
• Determine beneficiary¡¯s age at year-end following year of owner¡¯s death
• Use oldest age of multiple beneficiaries
• Reduce beginning life expectancy by 1 for each subsequent year
• Can take owner¡¯s RMD for year of death

Table I

• Use owner¡¯s age as of birthday in year of death
• Reduce beginning life expectancy by 1 for each subsequent year
• Can take owner¡¯s RMD for year of death

Spouse may treat as her/his own; 

or
 

Take entire balance by end of 5th year following year of death, 

or
 

Distribute based on Table I 

• Use spouse¡¯s current age each year
• Distributions do not have to begin until owner would have turned 70 1/2

Take entire balance by end of 5th year following year of death, 

or
 

Distribute based on Table I 

• Use beneficiary¡¯s age at year-end following year of owner¡¯s death 
• Reduce beginning life expectancy by 1 for each subsequent year