non spouse inherits Roth IRA

Apologize if this one has been previously answered: non-spouse inherits Roth IRA from owner who had passed their RBD. Does the non-spouse have to take annual RMD’s?



 No. Roth owners never pass after their RBD because there is no RBD for a Roth IRA. Therefore, the beneficiary distribution requirements are those for beneficiaries who inherit from an owner that passed prior to RBD and the beneficiary does not have to take annual RMDs. They can wait until the end of year 10 to take a tax free lump sum distribution, allowing more time for the inherited Roth to generate tax free earnings.

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