RMDs for Inherited Inherited IRA
Mom died in 2016, after RBD. Son inherited IRA, and began taking annual distributions based on his life expectancy. Son died in 2022 and his wife inherited the inherited IRA. Son was 75 at time of death, and wife is 71. What are the distribution rules for the wife? Thanks,
Permalink Submitted by Alan - IRA critic on Fri, 2023-01-27 23:51
Wife is a successor beneficiary. She will have to complete son’s 2022 RMD if he did not and then continue the RMD schedule of the son in years 1-9 reducing the divisor by 1.0 each year and then take a full distribution by the end of 2032. Her age is irrelevant.