Uniform Lifetime Table 2024 For Inherited Ira. Learn the required minimum distributions for your designated ira beneficiaries. The new rule allows spousal beneficiaries who leave the account in the decedent's name to elect to use the uniform lifetime table to calculate their rmds rather than the single life table as was required under the existing rules.
The irs uses three life expectancy tables for various rmd situations, but the one that applies to inherited iras is called table i (single life expectancy). If you inherited an ira, use the single life expectancy table.