Successor Beneficiary
Any other Original Individual Beneficiary
- Successor Beneficiary of an Inherited IRA
- Any other original individual beneficiary (not the Deceased Account Owner’s Surviving Spouse or Minor Child)
Was the Original Beneficiary taking RMDs based on the Life Expectancy Rule or the 10-Year Rule?
Original Individual Beneficiary’s RMDs based on Life Expectancy Rule*
* Individuals in this category of beneficiaries are limited to an Original Beneficiary who was a disabled person or a chronically ill person as of the date of the Deceased Account Owner’s death, or not more than 10 years younger than the Deceased Account Owner as of the date of the Deceased Account Owner’s death.
The deceased Account Owner died BEFORE their Required Beginning Date
- Successor Beneficiary of an Inherited IRA
- Other original individual beneficiary’s required distributions based on the life expectancy rule
- Deceased Account Owner died before their required beginning date
What RMD
Rules Apply?
Life Expectancy of Original Beneficiary under the 10-Year Rule
RMDs based on the Original Beneficiary’s single life expectancy determined in the year of the Original Beneficiary’s death, reduced by 1 for each subsequent year.
Are Annual
Withdrawals Required?
Yes
Annual RMDs required and must begin by December 31 of the year following the year of the Original Beneficiary’s death.
When Must the Account
be Fully Liquidated?
10-Year Rule
By the end of the year containing the 10th anniversary of the Original Beneficiary’s death.
The deceased Account Owner died ON OR AFTER their Required Beginning Date
- Successor Beneficiary of an Inherited IRA
- Other original individual beneficiary’s required distributions based on the life expectancy rule
- Deceased Account Owner died on or after their required beginning date
What RMD
Rules Apply?
Applicable Life Expectancy, under the 10-Year Rule
RMDs calculated based on the applicable life expectancy (Deceased Account Owner or Original Beneficiary – whichever was chosen by the Original Beneficiary) using the Single Life Table, reduced by 1 for each subsequent year.
Are Annual
Withdrawals Required?
Yes
Annual RMDs required and must begin by December 31 of the year following the year of the Original Beneficiary’s death.
When Must the Account
be Fully Liquidated?
10-Year Rule
By the end of the year containing the 10th anniversary of the Original Beneficiary’s death.
Original Individual Beneficiary’s RMDs based on 10-Year Rule
The deceased Account Owner died BEFORE their Required Beginning Date
- Successor Beneficiary of an Inherited IRA
- Other original individual beneficiary’s required distributions based on the 10-year rule
- Deceased Account Owner died before their required beginning date
What RMD
Rules Apply?
10-Year Rule
RMDs from the inherited IRA are subject to the Original Beneficiary’s 10- year rule.
Are Annual
Withdrawals Required?
No
Successor Beneficiary could take withdrawals of any amount in the remaining years of the Original Beneficiary’s 10-year period.
When Must the Account
be Fully Liquidated?
10-Year Rule
By the end of the year containing the 10th anniversary of the Deceased Account Owner’s death, finishing out the Original Beneficiary’s 10-year period.
The deceased Account Owner died ON OR AFTER their Required Beginning Date
- Successor Beneficiary of an Inherited IRA
- Other original individual beneficiary’s required distributions based on the 10-year rule
- Deceased Account Owner died on or after their required beginning date
What RMD
Rules Apply?
Applicable Life Expectancy, under the 10-Year Rule
RMDs calculated based on the applicable life expectancy (Deceased Account Owner or Original Beneficiary — whichever was chosen by the Original Beneficiary) using the Single Life Table, reduced by 1 for each subsequent year.
Are Annual
Withdrawals Required?
Yes
Annual RMDs required and must begin by December 31 of the year following the year of the Original Beneficiary’s death. Subsequent RMDs must be taken by December 31 each year.
When Must the Account
be Fully Liquidated?
10-Year Rule
By the end of the year containing the 10th anniversary of the Deceased Account Owner’s death, finishing out the Original Beneficiary’s 10-year period.
Expand for the definition of Disabled Person Under Age 18
Person Under Age 18 with a Disability
For purposes of determining required minimum distributions from an inherited IRA, a person under age 18 is considered disabled if they have a medically determinable physical or mental impairment that results in marked and severe functional limitations and that can be expected to result in death or to be of long-continued and indefinite duration.
If a beneficiary is determined to be disabled by the Social Security Commissioner, they are deemed to be disabled for inherited IRA required distribution purposes.
Documentation proving the disability, such as a certification from a licensed health care practitioner, must be provided to the IRA custodian no later than October 31 of the calendar year following the calendar year of the deceased Account Owner’s death.
Source:
Treas. Reg. §1.401(a)(9)-4(e)(4)
Expand for the definition of Disabled Person Age 18+
Person Age 18 and Older with a Disability
For purposes of determining required minimum distributions from an inherited IRA, a person age 18 and older is considered disabled if they are unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration.
If a beneficiary is determined to be disabled by the Social Security Commissioner, they are deemed to be disabled for inherited IRA required distribution purposes.
Documentation proving the disability, such as a certification from a licensed health care practitioner, must be provided to the IRA custodian no later than October 31 of the calendar year following the calendar year of the deceased Account Owner’s death.
Source:
Treas. Reg. §1.401(a)(9)-4(e)(4)
Expand for the definition of Chronically Ill Person
Chronically Ill Person
For purposes of determining required minimum distributions from an inherited IRA, a chronically ill person is any individual certified by a licensed health care practitioner within the preceding 12 months as:
1. Being unable to perform (without substantial assistance from another individual) at least 2 activities of daily living for a period of at least 90 days due to a loss of functional capacity. The activities of daily living are eating, toileting, transferring, bathing, dressing, and continence.
OR
2. Requiring substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment.
Documentation proving the chronic illness, such as a certification from a licensed health care practitioner, must be provided to the IRA custodian no later than October 31 of the calendar year following the calendar year of the deceased Account Owner’s death.
Source:
Treas. Reg. §1.401(a)(9)-4(e)(5)
Expand for the definition of Required Beginning Date
Account Owner’s Required Beginning Date
The IRA Account Owner’s Required Beginning Date, or RBD, is April 1 of the calendar year following the calendar year in which the Account Owner attains their Applicable Required Minimum Distribution (RMD) Age. The Account Owner’s applicable RMD age differs depending on when the Account Owner was born, which is reflected in the table below.
| Date of Birth | Applicable RMD Age |
| Before July 1, 1949 | 70½ |
| On or after July 1, 1949 to December 31, 1950 | 72 |
| On or after January 1, 1951 to December 31, 1959 | 73 |
| On or after January 1, 1960 | 75 |
Source:
Internal Revenue Code §401(a)(9)(C)(i)
This information is not intended as tax or legal advice and is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code. Each taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor. Please encourage your clienst to consult with their attorney or accountant prior to acting upon any of the information contained herein.
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TC8652397(0126)1 | Cat No 108306(0126)