Spousal Inherited IRA RMD Requirements
In 2024, a client (age 49) inherited her husbands IRA (age 50) and left it as an inherited IRA in her name.
Is it true that she is able to delay taking any distribution until the decedent, her husband, would have turned RMD age which is 75?
Permalink Submitted by Alan - IRA critic on Wed, 2025-04-30 18:23
Yes, that is correct if she is the sole beneficiary. As an inherited IRA beneficiary, she can take penalty free distributions as needed even though she is not 59.5. In the year that husband would have reached age 75, she should elect to assume ownership of the inherited IRA.