Required distributions for Inherited Roth IRA

When and at what rate does a non spouse have to distribute the proceeds from an Inherited Roth IRA?



To get a stretch-out, the first distribution needs to be made by 12.31 in the year following death. The rate is the previous year’s account balance divided by the Life Expectancy factor from the single life table, found in IRS Pub. 590 and on this site.



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