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@Leaminda RMD's are the required minimum annual distributions of an IRA.. The IRA is technically outside the will and not an 'inheritance' per se.    But most probably, the distributions from an IRA are paid to the Trust, which is repsonsible for the taxes.  The money you are receive is probably tax free (subject to what the K-1 states).  I just wouldn't use the word 'inheritance'.