Inherited IRA and RMD

Non-spouse beneficiary (adult child)  inherits and IRA from parent in end .  It’s with Custodian A.  They want to transfer the IRA from Custodian A into Custodian B.  Do they need to take RMD from Custodian A prior to transferring?  Or can the RMD be taken any time in 2025?   Thank you.



No. The beneficiary can do a direct transfer to a new custodian at any time. This is typically originated through the new custodian. This is not a distribution, so the RMD will have to be distributed either before or after the transfer at any time in 2025. Therefore, the direct transfer is a non event with respect to the RMD.

Non spouse beneficiary should be aware that actual distributions are not eligible for rollover.

Thank you Alan, appreciate it!

 

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