Roth Beneficiary IRA

Does the beneficiary still have to take RMD if the decedent has not reached the age 70 1/2



Yes, if a non spouse beneficiary. The RMD calculations are the same for a non spouse inherited Roth as for a non spouse inherited TIRA except that the Roth owner is always treated as passing prior to the required beginning date because the Roth has no RBD. In most cases, a non spouse Roth beneficiary will find that the life expectancy RMDs are non taxable. 

Add new comment

Log in or register to post comments