Multiple deaths prior to 2020

IRA owner died in 2014 and his son settled to an inherited IRA and died in 2019. His grandson is now continuing an inherited IRA. At the grandson’s death will the 10 year clock apply?



Yes, the 10 year rule will apply upon death of grandson, but in the meantime grandson will have to continue the RMD schedule based on the son’s age in 2015. Grandson’s age is irrelevant.

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