The new life expectancy tables from the IRS kick in this year, which means your required minimum distributions, or RMDs, could be smaller.
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Basically, in a person's first year of RMDs, that required withdrawal can be delayed up until April 1 of the following year . So if you delayed your 2021 RMD to take advantage of that rule, be sure to use the proper account balances and life expectancy tables. Exceptions to that rule include when the beneficiary is a surviving spouse, a minor child of the account owner, a disabled beneficiary or one who is not more than 10 years younger than the original account owner. These beneficiaries can still stretch out payments based on their life expectancy.
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