Estate IRA Beneficiary

Hi, I am trying to find the rules regarding what can be done if the estate inherits the IRA when someone dies ??



The RMD distribution period is 5 years if the owner passed prior to their RBD, or the remaining LE of the owner if they passed after their RBD. The executor should be able to assign the inherited IRA out of the estate to the beneficiaries of the estate per the will or state intestate law. These beneficiaries will then have their own inherited IRAs, but the RMD requirement stated above will not change. Any inherited IRA Distributions made to the estate can be used to pay estate expenses or passed through the estate on Form K-1 and taxed to the beneficiaries. 

Thank you.

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