RMD from Bene IRA for 2023

Client inherited Bene IRA this year. DoD for original account owner was August 2023. Original account older was beyond RBD for RMDs.

How do we determine if client must take RMD for 2023?



Client does not have any beneficiary RMDs for 2023, but if the decedent did not complete their 2023 RMD before passing, the client must complete it by the tax diling due date plus any extensions. Client beneficiary RMDs start in 2024.

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