Hi there!

First of all, thank you in advance for your help! My questions deals with naming a beneficiary on a Roth IRA. The owner of the Roth IRA was born 6/23/1999 (we are moving a custodial Roth to the no longer minor child). The owner of the Roth is considering naming a sibling as the sole primary beneficiary. The sibling is just over 2 years older than the owner of the Roth. If something happened to the owner, would the sibling beneficiary be considered an Eligible Designated Beneficiary and able to stretch withdrawals over the lifetime using the exception that the beneficiary is not more than 10 years younger than the owner? Or, because the beneficiary is older than the owner, the beneficiary is a Non-Eligible Designated Bene therefore subject to the 10-year distribution period?

Thank you, again, for your time!