Amounts in IRAs that an individual holds as a beneficiary of the same decedent and which are being distributed under the life expectancy rule in section 401(a)(9)(B)(iii) or (iv) may be aggregated, but such amounts may not
be aggregated with amounts held in IRAs that the individual holds as the IRA owner or as the beneficiary of another decedent. 26 CFR 1 § 1.408–8 (4–1–11 Edition)
@Username5
[Edited 1/24/22 I 2:37 pm PST]
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
