ROTH Status if Qualified Trust Terminated
If a Qualified ROTH IRA Accumulation Trust is allowed to be terminated by the Trust beneficiary and all assets transferred to a Beneficiary ROTH IRA during some point in the tax free accumulation period, will those transferred Roth assets maintain their tax free status until the end of the 10th anniversary of the prior owner’s death?
Permalink Submitted by Alan - IRA critic on Mon, 2023-10-23 15:27
Yes, once a Roth IRA is qualified it remains qualified. Termination of a qualified trust after inheriting the Roth IRA does not change the RMDs, it just erases the asset protection provided by the trust.