ANNUAL RMDs required for non spousal Roth heirs?
I’m getting conflicting information on the Internet about whether Roth IRAs inherited by a non spouse require ANNUAL RMDs. I understand that these accounts must be emptied after 10 years. But must the non spouse take annual RMDs along the way?
Permalink Submitted by Alan - IRA critic on Wed, 2023-06-28 16:48
No. Since Roth IRAs do not have RMDs for owners, all owners pass prior to RBD. Therefore, the non spousal beneficiary will not be subject to annual RMDs in years 1-9 of the 10 year rule period. The Roth could be left until year 10 before taking any distributions and that distribution will be tax free.