Most people use the Uniform Lifetime Table, but if your IRA's sole beneficiary is your spouse who is more than 10 years younger than you, you'll use the Joint Life and Last Survivor Table instead.

I went on to explain that at his age, 75, the distribution factor from the RMD Uniform Table is 24.6 — whereas the factor is 28.3 from Table II. The IRA end-of-year value is divided by the factor.