Inherited IRA RMD when trust is the beneficiary

IRA owner, already drawing annual distributions from the IRA, died in 2020 with a trust named as the beneficiary of the IRA. The trust has three beneficiaries. Am I correct that RMDs are required for 2023-2029, closing the account out by 2030 and the divisor is based upon the age of the oldest beneficiary?



That is correct if the trust is qualified for look through. If not qualified then annual RMDs are based on the age of the IRA owner.



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