SimpleRMD RMD Calculator Accuracy Study — verdict dataset v1
Published 2026-09-09 · https://simplermd.com/research/rmd-calculator-accuracy-study

License: Creative Commons Attribution 4.0 International (CC BY 4.0)
https://creativecommons.org/licenses/by/4.0/
Attribution: "SimpleRMD, RMD Calculator Accuracy Study (September 2026), CC BY 4.0, simplermd.com/research/rmd-calculator-accuracy-study"

Columns
tool — calculator as branded on the tested page (engine vendor noted in the study)
scenario — 0 control · 1 born 1959 · 2 spouse >10 years younger · 3 inherited IRA · 4 aggregation
answer_key — correct value computed from 26 CFR §1.401(a)(9)-9 tables, frozen 2026-08-14
as_tested — what the tool displayed on the test date
classification — Pass · Coverage gap · Error · Partial · Divergence · Not tested (see study for definitions)
post_publication_note — changes verified after the test dates
verified_on_camera — Y where the published finding rests on a continuous-take video run

Scope: 21 tools + one engine-vendor reference. Results are observations as of the test dates and are not a statement about any company's current tool. Page-text findings (stale law on calculator pages) are in the study, not this file. Screenshots and verification video: available on request, trigg@simplermd.com; not covered by this license.