Inherited IRA

If an IRA owner passes prior to taking their RMD for the year and there are multiple primary beneficiaries:

Will the original owner’s RMD be split proportionately based upon the inheriting beneficiaries?

Example: An IRA with three primary beneficiaries each inheriting 1/3 of the IRA would each receive $10,000 if the original owner’s RMD was $30,000.



Completing the decedent’s RMD in proportion may be simpler, but is not required. For example, in your example if one of the beneficiaries wanted to take a large distribution or a lump sum, that would satisfy the requirement, and the others would not have to take out any of the decedent’s RMD.

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