The IRS has issued a revised 2020 Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). An example on page 12 in the prior version of the publication released on March 29, 2021, caused some confusion that a required life expectancy distribution may have been applicable for the 10-year rule. This example has been modified to reflect life expectancy payments for an eligible designated beneficiary, and a note has been added clarifying that, if death occurred before the required beginning date and the 10-year rule applies, no distribution is required for any year before the 10th year.