Well, this is the confusing part. You cite:
- Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule
- The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD
But how could anybody subject to the 10 year rule fail to take 2021 RMDs? The SECURE act was established in 2019, so in 2021 nobody subject to 10 year rule had to take RMDs yet. The 10 years have not passed.
Something does not match here. What am I missing?
