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; don't use the life expectancy of any subsequent beneficiary.
Your father died in 2018. You are the designated beneficiary of your father's traditional IRA. You are 53 years old in 2019, which is the year following your father's death. You use Table I and see that your life expectancy in 2019 is 31.4. If the IRA was worth $100,000 at the end of 2018, your required minimum distribution for 2019 would be $3,185 ($100,000 ÷ 31.4). If the value of the IRA at the end of 2019 was again $100,000, your required minimum distribution for 2020 would be $3,289 ($100,000 ÷ 30.4 (31.4 reduced by 1, which is the number of years following the year after your father's death in 2018)).