"We need to determine how old This Person would have been had they lived." Which person? The widow filing the return? Or the dead husband (1988) who earned the pension?
I'm doing my mom's taxes. My dad, who was a MI state employee, died in 1988. My mom receives his retirement pension (distribution code 4 - death). For the purpose of calculating the RMD , do I use her age, or what his would have been? (I.e., "how old This Person would have been had they lived".)