COVID-19 relief for retirement plans and IRAs Information on this page may be affected by coronavirus relief for retirement plans and IRAs. Designated beneficiary Spouse only Non-spouse No designated beneficiary (including an estate, charity, or some trusts) IRA owner dies on or after required beginning date Spouse may treat as his/her own, or Distribute over spouse’s life using Table I* Use spouse’s current age each year, or Distribute based on owner’s age using Table I Use owner’s age as of birthday in year of death Reduce beginning life expectancy by 1 for each subsequent year Can take owner’s RMD for year of death Distribute using Table I Use younger of 1) beneficiary’s age or 2) owner’s age at birthday in year of death Determine beneficiary’s age at year-end following year of owner’s death Use oldest age of multiple beneficiaries Reduce beginning life expectancy by 1 for each subsequent year Can take owner’s RMD for year of death Table I Use owner’s age as of birthday in year of death Reduce beginning life expectancy by 1 for each subsequent year Can take owner’s RMD for year of death IRA owner dies before required beginning date Spouse may treat as her/his own; or Take entire balance by end of 5th year following year of death, or Distribute based on Table I Use spouse’s current age each year Distributions do not have to begin until owner would have turned 70 1/2 Take entire balance by end of 5th year following year of death, or Distribute based on Table I Use beneficiary’s age at year-end following year of owner’s death Reduce beginning life expectancy by 1 for each subsequent year Take entire balance by end of 5th year following year of death * Table 1 - Single Life Expectancy, Appendix B, Publication 590-B Topics for retirement plans Individual retirement arrangements (IRAs) Types of retirement plans Retirement topics - Required Minimum Distributions (RMDs) Published guidance Retirement plan forms and publications Correcting plan errors Retirement topics Tax-Exempt & Government Entities Division at a glance Retirement plans