@tealover753 wrote:
if I keep the IRAs as Inherited as a beneficiary, then empty the inherited accounts by the 10th year(2033),
unless I decide to roll over them(or some/one of them) to Assumed Ira along the way.
Not quite. If I understand correctly, because you are a qualified beneficiary (a spouse), if you keep the IRA as an inherited IRA, you may withdraw over your expected lifetime. You are not required to follow the 10 year rule unless you choose to for your own reasons.
Also, I don't know how long you have to assume ownership in your own name (by assumption or rollover). In publication 590-b, I see a rule that if you make contributions to the inherited IRA, that action changes ownership of the IRA from a beneficiary account to your own account. And if you fail to take an RMD as beneficiary (in 2024 or later), then the IRA becomes your own IRA and you no longer follow the beneficiary rules. But I don't know if there are any other time limits on assuming ownership.
