RMD rule that required the RMD to be calculated using a MDIB table which assumed the beneficiary was ten years younger than the participant, and the other calculation options ,so as to determine which would produce a larger RMD amount
The MDIB rule is explained in the 2000 version of IRS publication 590, available at: Click here
IRC § 401(a)(9)(G)
Additional Helpful Information
The MDIB requirement is to ensure that the retirement assets were used primarily to provide retirement benefits to the participant .