Inherited RMD rules with multiple beneficiaries

my client is one of 5 EBDs of an IRA. the account owner did not take the RMD for year of death. Date of death is 2023. if two take full distributions and it more than satifies the current RMD, do the remaining 3 EBDs have to take an RMD? does the answer change based on year of death?



  • The year of death is immaterial. Two lump sum distributions by beneficiaries will complete the year of death RMD (deadline 4/15/2024) and also the beneficiary RMD for 2024 if these distributions are taken in 2024. The other beneficiaries would not have to participate in the year of death RMD.
  • It’s rare that all beneficiaries are EDBs, but multiple beneficiaries makes the establishing of separate inherited IRAs by the deadline important. 

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