Determine which SECURE Act rule applies to an inherited IRA — spouse rollover, 10-year rule, or stretch — and the first required distribution.
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SECURE Act applies to deaths on/after 2020.
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First RMD: $16,892 in 2038
| Inherited balance | $250,000 |
|---|---|
| Rule | Spouse rollover (treat as own IRA) |
| Single Life factor | 14.8 |
| First RMD year | 2038 |
| First RMD amount | $16,892 |
| Full distribution by | N/A (lifetime stretch) |
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For deaths on or after January 1, 2020, most non-spouse beneficiaries must distribute the entire inherited IRA balance within 10 calendar years following the year of death. The stretch IRA — taking small annual RMDs over the beneficiary's lifetime — was eliminated for these beneficiaries.
Eligible Designated Beneficiaries (EDBs) are exempt: surviving spouses, minor children of the decedent (until age 21), chronically ill or disabled individuals, and beneficiaries not more than 10 years younger than the decedent. EDBs may continue to use the lifetime stretch.
Often yes — rolling into your own IRA delays RMDs until your own start age and lets you name new beneficiaries. The exception: if you are under age 59½ and need penalty-free access, remaining a beneficiary lets you withdraw without the 10% early-withdrawal penalty.
It depends on whether the original owner had already started their own RMDs. If yes, the beneficiary must take annual RMDs in years 1-9 AND fully drain by year 10. If no, only the year-10 deadline matters (no annual RMD requirement).
Under SECURE 2.0, the missed-RMD excise tax dropped from 50% to 25% (or 10% if corrected within 2 years). File IRS Form 5329 and request a waiver in the same year — the IRS routinely grants relief for first-time honest mistakes.
SECURE Act (deaths on/after 2020-01-01): non-spouse beneficiaries must drain the inherited IRA within 10 years.
Eligible Designated Beneficiary (EDB): spouse, minor child of decedent, chronically ill, disabled, or not more than 10 years younger — may use lifetime stretch via IRS Single Life table.
Annual RMD = Balance ÷ Single Life factor (IRS Pub 590-B).
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Calculations are for educational purposes only. Consult a qualified financial advisor for personalized advice.