The above assumes that you were a designated beneficiary on your father's IRA or the qualified retirement plan that was rolled over to the inherited IRA for your benefit. If instead this was your father's IRA which had no designated beneficiary and, as a result, his estate was the beneficiary and the estate distributed the IRA intact as an inherited IRA for your benefit under the terms of his will or the intestate provisions of the state, distribution to you under the 5-year rule is required.
