RMD for inherited IRA non spouse

client passed away who was 82

Left IRA to nephew instead of spouse due to a divorce

Question:

A. when the Nephew inherits the IRA, does he take the RMD from the Single Life table using his own age?

or

B. does he still have to use the Uncle’s age since he is a nephew and not the spouse?

Thank you.
Douglas



  • A – yes nephew uses his own age unless nephew was left an IRA that was already inherited by client. Single life table applies using nephews age at end of year following year of client’s death.
  • B – no, assuming nephew is younger than client the nephew use’s his own age. If he was older, he would use the client’s age. Nephew is treated just like any other non spouse beneficiary.

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