If a person (son) is named beneficiary of their Mother's Traditional IRA. Mom passes away in early 2018. RMD for 2018 was NOT taken by Mom.
Question 1 RMD for Mom's IRA should be taken before IRA is transferred to beneficiary(son) ? Take RMD before anything is done to transfer IRA ?
Question 2. If another beneficiary (daughter) takes her IRA share of Mom's Traditional IRA as an IRA and then takes full distribution of IRA. Does daughter need to do something about RMD that wasn't taken for Mom's IRA in 2018?