Adult Son Inheriting IRA From Mother Receiving RMD’s Before Her Death

Submitted by Bruce Carter on Tue, 2023-09-05 20:36

I am 65 y/o. I am my mother’s son. I am confused on the 10 year requirement to exhaust all the monies in my new IRA account.

I have read portions of IRS pub 509-B and I think that I have 10 years to withdraw monies from the IRA at any time; I can withdraw whatever amount I want as long as all money is exhausted at 10 years after my mother’s death.

But upon further research, it looks like I need to withdraw money (an RMD) from my IRA by Dec. 31 2023 and annually thereafter until 10 year rule is exhausted.

I’d appreciate some expert advice on this topic. Thank you..



Submitted by David Wright on Tue, 2023-09-05 20:53

Assuming you are not an eligible designated beneficiary, then you are correct about the 10 years to withdraw all monies from the inherited IRA.  The IRS has additional rules under review for required RMDs during those 10 years.  These rules have not yet been finalized, and RMDs may be required in the future.  RMDs have been waived for 2022 and 2023, and may be required in the future if your mother had started her RMDs.  Ed Slott has a number of articles at this site describing the non-finalized RMD rules.

Submitted by Bruce Carter on Thu, 2023-09-07 18:51

Thank you Mr. Wright. I forgot to communicate that my mother was 89 y/o and was receiving RMDs before she died. With that said, based on your expertise, I don’t need to worry about withdrawing RMDs at this time. Is this correct?

Submitted by Alan - IRA critic on Thu, 2023-09-07 19:11

If mother did not complete her year of death RMD before passing, you must complete it. Starting in the year after her death you must take out an annual beneficiary RMD based on your age in that year. Your divisor in the single life table for your first RMD year is then reduced by 1.0 for each year thereafter. You are also subject to the 10 year rule, so you must drain what is left in the inherited IRA in year 10.  Could be more specific if you indicated the year your mother passed.

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