This might be a silly question, but I want to do it right. An owner is 70.5 july 10th 2007 has an account balance as of the last valuation date(9/30/06) of 2,913,757 and his wife, who is the beneficiary, her DOB is 11/2/43. It states if the participants spouse is the sole beneficiary, then you use the divisor in the joint life expectancy table, in this case 25.4, but only if that amount is larger than the amount from the Uniform table. Well the DIVISOR in the uniform table is 27.4. However, when using these divisors the RMD in the Uniform table is 106341 and the Joint Last Survivor is 114715. I am thinking the rule means the highest RMD amount not the highest DIVISOR. Also, wouldn't you use the Joint Last Survivor table unless the spousal beneficiary is more than 10 years younger than the participant?
Thanks.

Hey Lori,

The right figure is $106,341 because you use the uniform table.
As you indicated, the joint table is used only if spouse is more than 10 years the junior of the owner

So I was wrong it is the lesser distribution amount and the greater divisor.

FWIW

I wouldn't really state it that way, as it seems more confusing. What it really is is this:

You use the uniform table unless you have a spouse that is more than 10 years younger.

IF the spouse is more than 10 years younger, you use the joint life table, and this will always produce a lower RMD than the uniform table. You don't do both calculations and then choose, because it isn't necessary.