"due to all the confusion, the IRS will not penalize anyone who fails to do so in 2021 and 2022, so ineffect if you take out zero, you are fine for these years"
@NCperson
Not quite.
If the owner died in 2022 before taking the 2022 RMD then the beneficiary has to take that RMD for the owner.
If the owner died in 2021 and was taking RMD, then the beneficiary's RMD in 2022 is based on their life expectancy, not the owner's life expectancy, because their life expectancy is the longer one.
@Notch352
