The amount of his withdrawal is computed using the year specified in the Single Life Expectancy Table using the age of the beneficiary the year following the death of the IRA owner.
—
Elliot Raphaelson,
The Orlando Sentinel,
5 Nov. 2026
Since rates are computed by dividing the number of cases by the population at risk in a specified time period, then by definition, if the number of cases stays the same but the size of the denominator shrinks, the rates will be higher.
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