If a non-spouse beneficiary inherits an IRA at age 50, the account will need to be fully distributed according to the 10-year rule. QCDs are allowed from inherited IRAs, but in this case the beneficiary will be 60 years of age by the time the inherited account must be fully liquidated. Is there a provision for inherited IRA accounts with younger beneficiaries that allows them to do a QCD if they won’t turn 70 1/2 within the 10-year window, or is that beneficiary simply out of luck with regard to QCDs because they’re too young?