However, thereafter, the minimum required distribution will be based upon the surviving spouse's remaining life expectancy
, as recalculated for each year of the surviving spouse's over life, or the account holder's remaining life expectancy
had he or she survived, if longer.
Table 2 Remaining Life Expectancy
Year At Birth At 65 Years of Age 1900 Male--46.
Smoking-attributable YPLL were estimated by multiplying sex- and age-specific SAM by remaining life expectancy
at the time of death.
At 6% growth rate and a 25% tax rate, Marion would be able to defer more than $37,000 in taxes over her remaining life expectancy
401(a)(9) required distributions from Y based on her remaining life expectancy
These required minimum distributions will be based on your spouse's remaining life expectancy
, not yours.
With a remaining life expectancy
of 17 years and a two percent inflation rate, this retiree would receive $440,000 by age 82; to limit the expected benefit to the $82,066 paid in lifetime taxes, the Kerry plan would require cutting it by about 80%, thus lowering the annual benefit to $4,100.
According to Hubbell, the life years approach has a key drawback, however: it assumes that individuals will value life years in the same way, regardless of the status of their health or their remaining life expectancy
Here, the RMD is measured by the longer of the surviving spouse's life expectancy or the remaining life expectancy
of the deceased.
If it is the dry cleaner's fault, he is responsible for only the garment's remaining life expectancy
If the IRA owner has begun to receive distributions and dies before the entire balance is distributed, the regulations require that the remaining balance must be distributed over the life expectancy of the beneficiary or the remaining life expectancy
of the IRA owner, whichever is longer.
The plan should address the plaintiffs short- and long-term needs and fully document all costs that he or she will incur over his or her remaining life expectancy