If the son died prior to his RBD, the father must start RMDs no later than 12/31 of the year following year of death using his own life expectancy. Another options is that the father could elect the 5 year rule requiring no RMD calculation but the account must be drained no later than 12/31 of the 5th year after year of death.

If the son passed after his RBD, the father cannot use the 5 year rule, but the father does have the additional option of using the son’s life remaining life expectancy instead of his own. The RMDs would be smaller since the decedent is younger than the beneficiary.

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