Hi all, So glad I found this forum. For context, I inherited an IRA from my dad who passed away in December 2007. At that time we had an estate lawyer who only advised us that the IRA we inherited had to be withdrawn within 5 years of my Dad's death. Granted I should have paid more close attention at the time, but my mother also passed away 6 months earlier and I was in a complete state of shock. Fast forward to the beginning of the 5th year after my Dad's death and in doing research about drawing down the IRA I have now learned about the default to a stretch IRA. My Dad had not yet begun taking distributions on the IRA. In calculating the 50% penalty on the missed RMD years (2008, 2010, 2011) it is quite reasonable in comparison to taking the tax hit of pulling out the full IRA this year. I have read about the private ruling on missed RMDs not causing a default to the 5 year rule but am wondering if missing three years of RMDs as opposed to two will matter? And if it doesn't is it possible file one form 5329 paying the penalty on the three tax years or if we have to file a form 5329 for each tax year plus an amended 1040? Thank you, in advance, for your help.