The answer to the first question in today’s Slot Report Mailbag makes the mistake of implying that a Roth IRA has an RBD for RMDs and that dying after age 70½ with the estate as beneficiary would result RMDs based on the decedent’s age. The correct answer is that the 5-year rule would always apply since there is no RBD for RMDs from a Roth IRA.