Beneficiary Question

Submitted by Mike Caldwell on Mon, 2019-01-14 21:39

This question has probably been covered on this forum but wanted to ask. Am the owner of a TIRA and have started taking RMD’s. My wife is the primary beneficiary so if I pre-decease and she inherits the TIRA, I am under the impression the RMDs would then be based on her age as opposed to mine. If our 2 sons are contingent beneficiaries and they inherit the TIRA after my wife passes, what are their options assuming they are both under 70 1/2?

I would have the same question for my RIRA as well.

Thanks, Mike



Submitted by Alan - IRA critic on Mon, 2019-01-14 23:41

  • She will use her age, but Table I if she maintains an inherited IRA, and the Uniform Table if she elects to make the IRA her own IRA. When she does that depends on her age at the time. After your death she needs to name her own beneficiaries or she could disclaim all or part of the IRA within 9 months of your death if she wanted to and it would go to the sons at that time.
  • Assuming she elects to own the IRA and names your sons as beneficiary before passing, they will inherit her IRA and should create separate inherited IRA accounts for each no later than 12/31 of the year following the year of her death. They must then take annual beneficiary RMDs based on each of their respective ages as of the end of the year following her death using the single life table.
  • The rules are the same for your Roth IRA, except that she would probably elect to own it right away, and would have no RMDs as the owner. Once the sons inherit, they must take annual beneficiary RMD and create separate accounts the same as above.
  • NOTE: If your wife is over 59.5 when you pass, she should assume ownership of your IRA right away. If under 59.5, and she needs funds from the IRA she should wait until she is 59.5 to assume ownership.


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