There has not been any change from what's written in Pub 590-b:Perhaps that phrase is sufficient to change the outcome. A lot of recent pages still have the interpretation that if the Roth was inherited after RMD age, beneficiaries had to take RMD’s. I’ll wait until the IRS issues plainer English instructions. I sometimes have a hard time following the spaghetti that is the US tax code.Roth IRAs do have the same RMD requirements as traditional IRAs, only since there are no RMDs during lifetime for a Roth, they are treated as an inherited IRA pre-RBD.
Distributions After Owner's Death
If a Roth IRA owner dies, the minimum distribution rules
that apply to traditional IRAs apply to Roth IRAs as though
the Roth IRA owner died before their required beginning
date.
Payment under the 10-year rule.
If the IRA owner
dies before the required beginning date and the 10-year
rule applies, no distribution is required for any year before
the 10th year.
Statistics: Posted by toddthebod — Mon Jul 22, 2024 12:00 am