The 10-year rule only applies when the account holder died after 2019.
The SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019.
If your mother passed away before 2020, the old rules apply
These rules are:
Non-spouse beneficiary options
If the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are:
- Take distributions based on their own life expectancy, beginning the end of the year following the year of death, or
- Follow the 5-year rule
If the account holder's death occurred after the required beginning date, the non-spouse beneficiary may:
- Take distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy.
Please read this IRS document for more information.
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