IRA BDA Question
Hello,
I have a client that has a IRA BDA from his wife. The husband is 82 years old in 2025 and inherited the IRA in 2018 when the spouse passed away at age 64. When would the husband need to start to take an RMD? Could they defer until the deceased spouse would have turned 73?
Thank you.
Permalink Submitted by Alan - IRA critic on Tue, 2025-02-25 14:06
Yes. If deceased spouse would have reached 73 in 2027, client will have no beneficiary RMDs due for 2025 or 2026. Client should elect to assume ownership in 2027 when RMDs would otherwise be required. As the owner client can use the Uniform Table in 2027 and beyond.