Grandmother died in July 2023 at age 91. Beneficiaries were her daughter and her granddaughter. They each claimed their share of the decedent’s IRA. THEN, the daughter died on 12/31/2023 (at the age of 70).
The granddaughter who now has 2 separate inherited IRA accounts. One is her original account from her grandmother, and the other is her mom’s inherited IRA that also came from the grandmother.
Any chance she can combine these into a single inherited IRA?

When I look at how the daughter and granddaughter were originally required to handle the RMDs, since the grandmother was in RMD mode they were each required as non-spouse beneficiaries to take RMDs since they had already begun (the at least as rapidly rule) and were subject to the 10-year rule.

My initial thoughts are they cannot be combined (since technically the one is now a successor beneficiary IRA) but is there something I am missing when death of both is same year, and her mom was the same class of original beneficiary as the granddaughter?

I know that you all have seen a lot of different situations and appreciate your insight!