Inherited IRA distribution 2024

Client’s mother died in 2023 and left daughter as beneficiary of her IRA.  Daughter is a non eligible designated beneficiary.Has the distribution for 2024 been waived?

Client’s mother was taking her RMDs before she died.



Yes, the 2024 beneficiary RMD for 10 year rule beneficiaries has been waived by Notice 2024-35.

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