Calculating an Inherited IRA's RMD for a beneficiary

[RWG1950]

Assuming a person (age 90) dies in 2025 leaving an IRA with designated non-eligible benes.
Decedent had taken the 2025 RMD. Also assume a 12-31-25 balance of $100,000.
As I understand this, a bene age 85 would calculate his/her 2026 RMD from this inherited IRA using the single life expectancy table (8.1 divisor),
take yearly RMD's and must have this IRA zeroed out by the end of the10th year. Calculations indicate the 2026 RMD in this example to be $ 12,345.68.
I sometimes see slightly higher or lower RMD's quoted by certain financial institutions online calculators.
Does anyone disagree with the $12,345.68 RMD above ? Thanks for comments.

[kathyc2]

If not a spouse that inherited, I agree. Since the beneficiary is not more than 10 years younger than deceased, I don't think the 10 year rule applies.

[terryats]

The 10 year rule does not apply if 10 years younger than deceased. From IRS. Non-spouse beneficiary options Link: https://www.irs.gov/retirement-plans...cs-beneficiary


In 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an "eligible designated beneficiary." An eligible designated beneficiary is

• Spouse or minor child of the deceased account holder
• Disabled or chronically ill individual
• Individual who is not more than 10 years younger than the IRA owner or plan participant

An eligible designated beneficiary may

• Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or
• Follow the 10-year rule (if the account owner died before that owner's required beginning date)

Designated beneficiary (not an eligible designated beneficiary)

• Follow the 10-year rule

Beneficiary that is not an individual

• Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals)

[kathyc2]

The 10 year rule does not apply if 10 years younger than deceased.[/LIST]

I think you meant if NOT 10 years younger than deceased.