deferred comp inherited by mom

client inherited her sons deferred comp worth approx. 209k

He was 55 when he passed

She is 82

She will be transferring this over to an inherited IRA

a. does she have to take the RMD based on her age?

or…

b. can she take the RMD based on her deceased sons birth date?

any other info or help would be appreciated.

Thank you very much,
Douglas



She has to take an RMD using her age at the end of the year after the year she inherited the account. RMD Table I applies. She cannot use son’s age because he passed prior to the required beginning date.

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