IRA Trust Beneficiary RMD

I have an Inherited IRA that has a trust as a beneficiary and does not qualify for the stretch of the of the RMDs over the trust beneficiary’s lifetime. The trust does qualify for the continued payout of the RMD over the deceased owners lifetime, since she had already started to draw RMDs. My question is how to adjust the life expectancy from the Single Life Expectancy Table. IRS Publication 590 describes the calculation of the RMD states that you take the life expectancy from the table in the year of death and reduce the factor by one for each year since the owner’s death. Our staff is disagreeing with the meaning of the sentence. One group interprets the sentence to compute the future RMDs by taking the life expectancy in the year of death, let’s use 10.2 for example. Future RMDs would be computed by reducing the 10.2 by one for each year that has past since the owners death. In Year two the life expectancy factor would be 10.2-2 or 8.2 and so on until the life expectancy factor equals zero and all assets are disbursed in approximately 11 years.

The other faction interprets the statement to require that you take the life expectancy for the age they would have been each year and find the life expectancy factor from the table and reduce the number by 1 for each year since the death. So using the 10.2 as the beginning the second interpretation would have the next year RMD computed by taking the factor from the table of 9.7 and reducing the factor by 1 and the following year taking the factor of 9.1 and reducing it by 2 in computing the RMD.

Looking for a little help