The columns for the grid are explained below:
Owner
The owner of the account for that year. The account owner will either be Client or Beneficiary.
Year
The year for the hypothetical calculation.
Client's Age
The client's age at the end of the year. It will be blank after the client's life expectancy.
Beneficiary's Age
The beneficiary's age at the end of the year.
Balance at Start of Year
The balance at the beginning of the year.
Annual Deposit
The total annual deposits, if any.
RMD
The required annual minimum distribution.
RMD Factor
The RMD factor for year.
Interest Earned
The interest earned at the end of the year.
End of Year Balance
The balance at the end of the year.