Combining Inherited Roth IRAs

Client is settling his mother’s estate which includes one Roth IRA whose beneficiary is a family trust and another that is owned by the decedent. I believe both of my client’s shares of the two Roths can be transferred in to one inherited Roth IRA. Correct?



They can only be combined if the RMD divisor is the same for both accounts, and it is not clear if that is the case here because the RMD for the trust inherited account is determined by a number of variables such as whether the trust is qualified for look through and whether the client is the oldest beneficiary of the trust.

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