UNCLES IRA

My clients Uncle put his IRA into a Trust.

He died last year, are the RMDs for the Trust based upon the beneficiary’s lifetime, who is his wife or the 10-year requirement?

Thanks



It depends on whether the trust is qualified for look through (most are), whether he passed before or after his RBD, and whether the trust is a conduit trust or accumulation trust. If an accumulation trust that is qualified, most likely the 10 year rule will apply.

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