Subject: Re: Inherited IRA

Designated beneficiary (not an eligible designated beneficiary)

Follow the 10-year rule

10-year rule: If a beneficiary is subject to the 10-year rule,

Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death
Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule
The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD

There's nothing in there about needing to take RMDs, even if the decedent had already started them.

I wish ptheland or aj485 or Ira were here.

Eric Hines


You definitely have to take the distributions yearly (but see below). I went through this confusion a few years ago when I passed away and talked to some very knowledgeable people at the bogleheads forum.

You are correct in noting that the IRS has decided to avoid penalizing anyone who has yet to take RMDs. No one knows whether that will continue, or whether they will allow the 10 years to be extended. If not then a person could find themselves having to take the money out over a shorter period of time which could hurt them tax wise.

No idea why they can't issue a final ruling on this. For me I'm doing the RMDs since I want to transfer the money prior to us (my wife and I) starting social security. Currently we can control our income the next few years, then a couple of small pensions kick in, and then social security.

Morningstar (no paywall for these) had a couple of good articles on this.
https://www.morningstar.com/re...
https://www.morningstar.com/fi...

Of course this seems to constantly change as:
https://www.morningstar.com/ne...

This (inherited RMDs) used to apply to both IRA and Roths but apparently now it does not.

And this morningstar article had some examples of how this works (for non-spouses):
https://www.morningstar.com/fi...

So if it pays to wait, maybe you can continue to do so until the IRS gets to a real final decision.

Rich