How We Calculate

Source of truth

All calculations follow IRS Publication 590-B (2025), including Appendix B life expectancy tables (Tables I, II, and III) and SECURE 2.0 Act provisions for RBD ages.

Owner RMD formula

RMD = Account Balance (Dec 31 prior year) ÷ Life Expectancy Factor

Table selection is automatic: Table III for most owners, Table II when spouse is sole beneficiary and more than 10 years younger.

Inherited IRA logic

Beneficiary type determines stretch vs. 10-year rule. Pre-2022 deaths use the table reset rule from Pub 590-B. Spousal options are calculated independently for comparison.

Testing

Our calculation engine includes unit tests against IRS worked examples, including the Pub 590-B table reset example (beneficiary age 55, factor 27.6 in 2026).