Inherited IRA

When an IRA Owner dies, must the IRA Custodian open a new Inherited IRA Account for the Beneficiary, or can the Custodian use the existing IRA account and have the Beneficiary make RMD withdrawals from it? I have seen this done both way at IRA Custodians where I have worked.



It can be done either way, but most custodians do not like to change the tax ID on an account. They prefer to transfer the funds to a new account with the beneficiary’s SSN on it so that no accounts will have a changed SSN. That seems to be cleaner and less error prone.

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