Private Letter Ruling (PLR) 9049044 allowed an individual to calculate distributions based on the number of months remaining in the first year. Distributions in subsequent years would be based on a 12-month period. PLR 9021058 similarly allowed an IRA owner to base distributions on a 12-month period other than a calendar year. Thus, taking monthly distributions from June of 2008 through May of 2013 would satisfy the five-year requirement explained in IRS Revenue Ruling 2002-62, which modified IRS Notice 89-25. Iguess I did not realize that someone could base payments over a 12-month period and not a calendar year period. Is this commonally used?