Required Minimum Distribution

[mrl]

My wife is the beneficiary of a Roth and a traditional IRA that she inherited from her father.  I understand the requirement that she take the RMDs every year, but have one simple question I thought y'all might have the answer to: When I calculate the RMD, do I use her age at the beginning of the year? Age at the time of withdrawal? or age at the end of the year?
 I've searched https://www.irs.gov/publications/p590b/ch01.html#en_US_2015_publink1000230538 that explains the calculation, etc., but I don't see where it addresses this.

Thanks

[seattlecyclone]

It's addressed in this section:

Other designated beneficiary.    Use the life expectancy listed in the table next to the beneficiary's age as of his or her birthday in the year following the year of the owner's death. Reduce the life expectancy by one for each year since the year following the owner's death. As discussed in Death of a beneficiary , earlier, if the designated beneficiary dies before his or her portion of the account is fully distributed, continue to use the designated beneficiary's remaining life expectancy to determine the distribution period; do not use the life expectancy of any subsequent beneficiary.

Use whatever age your wife will/did turn during the calendar year after her father's death.

[mrl]

Thank you! I guess I was suffering from refrigerator blindness.