Inherited 401K

[kas]

I understand the RMD rules for a beneficiary (non spouse) of an IRA where the orginal IRA owner had already begun RMD post 70 1/2. Do these same RMD rules apply to a beneficiary of a 401K?

[Gene V]

I way I understand it, A qualified plan (401K) are subject to the same RMD rules as a Traditional IRA.
[IRC 408(a) (6); Reg.1.408-8.

[Gary2]

The 401K custodian can complicate matters by having their own rules or limits. The most obvious is that they can simply refuse to maintain the account on behalf of the beneficiary, forcing a rollover, or worse, a distribution that must be redeposited within the 60 day limit. I'm pretty sure the latter is possible, but convincing the new custodian to treat it properly as an inherited IRA could be dicey.

[kas]

thank you, that is the same way I was leaning toward.

[Gary2]

...worse, a distribution that must be redeposited within the 60 day limit. I'm pretty sure the latter is possible, but convincing the new custodian to treat it properly as an inherited IRA could be dicey.

I take it back. By coincidence, this just came up elsewhere, and answer is that for a non-spouse beneficiary, it must be a direct transfer; it can't be an indirect rollover. The citation is 402(c)(11).