Thank you for all this information, NCperson. Regarding #4 - The trustee (my wife's older sister) did inform my wife she would need to take an RMD equal to 1/4 of the RMD due for 2021, but we were unclear as to whether that 2021 RMD would be for her deceased father's obligation, or if it would be the year 1 RMD obligation of my wife as the owner of the new Beneficiary IRA. Lots of confusion, but we now understand it would have gone toward satisfying my late father-in-law's RMD obligation based on his IRA's year end 2020 value, because he had not taken it before he passed away, to answer your item #1. Regarding #2, we were unsure if the new rules regarding the Secure Act of 2019 were in effect for a 2021 RMD based on year end 2020 account values. We've now learned the IRS thinks so, even if the regulations were listed as merely "proposed." We also were unsure if the 2020 RMD suspensions due to COVID were still in place. We found out after the fact (after 2021 came and went) that they were not. Regarding #3, I'm wondering if TurboTax 2022 Home & Biz will have a section of the "Interview/Easy Entry" option covering whether or not and RMD was missed the previous tax year but rectified after sometime in the following year. I hope so! Thanks again for all your help.
