If a client dies this year, 2022 and the beneficiary is his 45 year old son, who is not disabled or anything, does the son have to have the account empty by 12-31-2032 or is it 12-31-2033? I keep seeing different articles and sources flip flop back and forth between the two.

I know if the account owner was already taking rmd’s, that the son would have to take them year 1-9 and empty the account by year 10. So in that case, I’d assume year one is 2023 and end of the 10th year would be 12-31-2022.

Thanks!!!