Year-Of-Death RMD With Multiple Beneficiaries – Post RBD
IRA owner died after RBD. Surviving spouse was the sole primary beneficiary and disclaimed a portion of the IRA to 5 contingent beneficiaries. Can the surviving spouse take the entire year-of-death RMD or does it have to be apportioned among all of the beneficiaries?
Permalink Submitted by Alan - IRA critic on Tue, 2022-04-12 00:19
Any combination of the beneficiaries can complete the year of death RMD including the surviving spouse. Whenever there are multiple beneficiaries coordination is required between them in determining the distribution, if any, from those beneficiaries. If there is a question about execution and coordination, any beneficiary who takes out at least their share of the remaining RMD has not been held responsible for the shortfall of others by the IRS, even though the tax code does not convey such protection.