Streaching a inherited TIRA

Father dies at 84. Has been taking RMDs. Mother is beneficiary but disclaims it. Can the three sons that are the secondary bene. take distributions using their own ages? The TIRA has already been separated into three different bene. IRAs.



Yes. Since father died after his required beginning date. minimum distributions are based on the longer of the life expectancy of the designated beneficiary or the father’s life expectancy in the year of his death, reduced by one for each year after death. Pub 590 (2009, pp. 35-36). Assuming a qualified disclaimer and a timely division of the IRA, required distributions from each of the IRAs are based on the age of the son/beneficiary.



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