Overview

• Final regulations address required minimum distribution (RMD) rules for inherited IRAs under the SECURE Act.
• Beneficiaries must withdraw inherited IRA assets within ten years, with specific annual withdrawal rules.
• Eligible beneficiaries, including spouses and minors, have different withdrawal options compared to other beneficiaries.
• Penalties for failing to meet RMD requirements can be substantial, but recent IRS notices offer transitional relief.
• Rules take effect in 2025, with guidance for interpreting regulations until then.