I have a client who passed this year, his 8 year old son is primary beneficiary of his Trad IRA with a market value of $250,000. My understanding is any amount taken from the Bene IRA by minor is subject to the kiddie tax. However, some readings seem to make me feel the RMD amount may not be only the access over but that doesn’t seem correct. Any insight would be helpful?? Ideally, the goal would be to move $40,000 a year out under the minor’s lower bracket since the mother is in a minimum 28% marginal bracket but the kiddie tax rule would impede this strategy.