Succesor Beneficiary inherited bene ira from her husband
Original IRA (Female)
DOB 6/25/1937
DOD 11/12/2003 (age 66 before her RBD)
Original Beneficiary (brother of original IRA owner) established Inherited IRA and took RMDs until his death.
DOB 1/19/1945
DOD 2/8/2022 (age 77)
Original Beneficiary’s wife is the successor beneficiary. She established a successor beneficiary IRA.
Her DOB is 1/16/1949 (age 76)
Please confirm my understanding that successor beneficiary did not need to take any RMDs until the final rules indicating that she now needs to take RMDs (from 2025 on) equal to the RMDs her deceased husband would have needed to take, and that she will need to continue to do so until 2032 (10th year following his death), at which time the IRA must be drained.
Thank you
Permalink Submitted by Alan - IRA critic on Wed, 2025-07-02 19:24
That’s correct. The beneficiary RMDs for successor beneficiaries were waived for 2021-2024 along with those of certain designated beneficiaries (Notice 2023-54), but these RMDs must resume in 2025, and the twice inherited IRA must be drained by the end of 2032. The annual beneficiary RMDs are what the husband would have had to take had he lived, so the age of the successor is immaterial.
That said, the 2022 beneficiary RMD of the husband was not waived since the owner passed prior to the Secure Act, so if husband passed in 2022 without completing the 2022 beneficiary RMD, wife was responsible for completing it.