Beneficiary IRA RMD;s for 2024

Seems the IRS has punted again and will not require RMD’s from Bene IRA’s in 2024 per an article I was reading. I didn’t see anything on the Ed Slott website or within discussion forum so wanted to get an opinion if such is TRUE???

 

  • Clients will not be penalized for RMDs not taken from inherited IRAs in 2024 if the new regulations require them moving forward (Notice 2022-53 and Notice 2023-54 had previously provided the same relief for 2021, 2022, and 2023).


Yes, Notice 2024-35 was posted here on 4/16. It extends the beneficiary RMD relief of prior years to 2024, but also implies that the proposed Regs will be finalized in time for 2025 beneficiary RMDs to resume next year.

https://www.irs.gov/pub/irs-drop/n-24-35.pdf



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