IRA BDA Question

Hello, I have a client who inherited an IRA from his mother (85 years old)  in 2016 at age 64. He would have started to take RMD’s in 2017 at age 65 (22/9 LE factor). He passed away in 2025 and his wife is the beneficiary. Since this is a double inherited IRA BDA wouldn’t the wife have to continue taking RMD’s and based on the husband’s life expectancy in years 1 thru 9 and  make sure the account is closed within  10 years?

Any feedback would be greatly appreciated. Thank you.



You are correct. Wife continues to take RMDs based on husband’s LE, and must also drain the account by the end of 2035.

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