Successor Beneficiary Year of Death RMD

Submitted by Joe Marmorato on Mon, 2023-07-17 19:35

Is a successor beneficiary of pre-SECURE Act IRA required to take the original beneficiary’s RMD in the year of their death, if the original beneficiary did not take it? Or is this RMD allowed to be skipped for the year, and the successor beneficiary must then begin taking RMDs based on their life expectancy beginning in the next calendar year?

Thanks in advance!



Submitted by Alan - IRA critic on Mon, 2023-07-17 20:33

  • Yes, the successor beneficiary is responsible for completing the RMD of the deceased beneficiary in the same manner as the original beneficiary must complete the RMD of the IRA owner if the owner passed post RBD. Further, the successor beneficiary must determine if the owner passed prior to RBD or after. If after, the successor must continue the RMD schedule of the deceased beneficiary, but if the owner passed before RBD, the successor beneficiary does not have to take annual RMDs in years 1-9 of the 10 year rule.
  • Note that the age of the successor beneficiary is irrelevant for determining their RMDs.

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