Looking for some clarification on a situation I am working with. IRA owner, age 78 passes away leaving an IRA equally to his 4 children. The 4 children each roll their share into Inherited/Beneficiary IRAs and begin taking distributions based on their life expectancy. One of the Beneficiary IRA owners passes away leaving the account to her 2 children. What distributions do the children have to take? They are the Beneficiaries of a Beneficiary IRA. Do they continue to take distributions based on Mom's age? Do they take distributions based on their age? Thanks!