Calculate an inherited IRA's annual requirement from the prior year-end position and reviewed Single Life Table

Fresh retirement writer then independent approver. Calculates one inherited IRA's annual requirement from the approved prior December 31 position of the account that held the interest (the source's pro rata share when the separate account was funded during the year) and the reviewed Single Life Table, rounding up to the cent and never exceeding the balance. The final distribution year requires the entire interest. While the decedent's IRA held residual cash for the interest at the prior year end, source_position_id names that IRA's approved December 31 position and the beneficiary's share is added to the base. For the year of death the requirement is the classification's death_year_required_minor, with no year-end position; a remainder paid in a later year counts late toward the year of death and not again toward the later year. Inherited requirements are per account: they are not aggregated with the beneficiary's own IRAs or with another decedent's.