Death on or After Required Beginning Date. If the Traditional IRA Owner dies on or after the required beginning date, the remaining portion of his or her interest will be distributed at least as rapidly as follows.
Death on or After Required Beginning Date. If the Traditional XXX Owner dies on or after the required beginning date, the remaining portion of his or her interest will be distributed at least as rapidly as follows.
Death on or After Required Beginning Date. If the Participant dies on or after the required beginning date, the remaining portion of his or her interest will be distributed in an amount at least equal to the following:
Death on or After Required Beginning Date. If the individual dies on or after the Required Beginning Date, his or her remaining interest will be distributed at least as rapidly as follows:
Death on or After Required Beginning Date. If the Account Owner dies on or after the Required Beginning Date, a beneficiary must withdraw at least a minimum amount of his portion of the Account by December 31 of the year following the year of the Account Owner’s death and each subsequent year. The minimum amount is determined by dividing the balance of the beneficiary’s portion of the Account as of December 31 of the preceding year by a distribution period factor. The distribution period factor for the first year following the year of the Account Owner’s death will equal the beneficiary’s life expectancy under life expectancy tables under Treasury Regulation Section 1.401(a)(9)-9, or any successor thereto, using the beneficiary’s age as of his birthday in that year. Alternatively, if the beneficiary is at least the age of the Account Owner or is not an individual, the distribution period factor for the first year is determined using the Account Owner’s age as of his birthday in the calendar year of the Account Owner’s death. For each subsequent year, the prior year’s distribution period factor is reduced by one. Notwithstanding the foregoing, if the beneficiary is the Account Owner’s spouse, the distribution period factor may be recalculated for each subsequent year using the spouse’s age as of the spouse’s birthday in that year during the spouse’s lifetime, and for each year following the year of the spouse’s death, the prior year’s life expectancy factor is reduced by one.
Death on or After Required Beginning Date. If the Participant dies on or after the Required Beginning Date, then the remaining assets in the Custodial Account must be distributed at least as rapidly as (1), (2), or (3), as follows
