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Inherited IRA Rules (SECURE Act)

How beneficiary type determines stretch, 10-year rule, or 5-year rule distributions.

When you inherit a retirement account, distribution rules depend on when the owner died, whether they had started RMDs, and your relationship to the deceased.


Beneficiary categories


Eligible designated beneficiaries (EDB) can stretch over life expectancy:

  • Surviving spouse
  • Minor child of the deceased
  • Disabled or chronically ill individuals
  • Individuals not more than 10 years younger than the owner

    • Non-eligible designated beneficiaries must follow the 10-year rule — empty the account by December 31 of the 10th year after death.


    Non-designated beneficiaries (estates, charities) follow the 5-year rule or owner's life expectancy.


    10-year rule nuances


  • Owner died before RBD: No annual RMDs, but account must be empty by year 10.
  • Owner died on/after RBD: Annual RMDs required plus full depletion by year 10.

    • Surviving spouse options


  • Treat as own IRA — delays RMD until your own RBD age
  • Life expectancy stretch — Table I based on your age
  • 10-year rule — empty within 10 years

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    For education only. This is not tax, legal, or financial advice. Talk to a qualified professional about your situation.