Inherited IRA from Qual Plan.

Woman dies at age 72 in October 2020. She was still actively employed. She named her adult son and daughter (she was divorced) primary beneficiaries. As she was not subject to an RMD (as she was still working and not the business owner) the son and daughter are subject to the 10 year rule, but not required to take annual distributions in years 1-9. Correct?



Yes, that is correct.



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