Bene IRA RMD, Owner passed in 2019

Hello. IRA Owner passed in November 2019. She took her RMD for 2019.
Can the Bene’s do a lifetime stretch instead of 10 years?
Do the Bene’s have to take a RMD this year?
Thanks.



Beneficiaries can do stretch, establish separate inherited IRA accounts no later than 12/31/2020, and take Life expectancy RMDs starting in 2021  using their individual ages. There is no 2020 RMDs for anyone.  The 10 year rule will not kick in until the beneficiaries pass, and will apply to the successor beneficiaries named by the beneficiary.

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