I only deal with this situation about once a decade. The retired employee was receiving RMD, dies. In year of death, do you calculate using her life expectancy or that of her designated beneficiary (assuming DB is younger)?

In the year of death, the RMD is calculated as if the retirement account owner is still alive, i.e. using the Uniform Table or if the spouse is the sole primary beneficiary and more than 10-years younger than the retirement account owner, the Joint Life table.

Thanks, that is what I thought.