@fanfare wrote:
Therefore,
A surviving spouse doesn't have to take RMDs on an IInherited Roth IRA.
@dmertz
The first sentence in your reply above has problems.
@fanfare ,
There are new rules for inherited IRAs that are being promulgated as a result of changes in the SECURE act. One of the rules is that inherited IRAs are subject to RMDs, including inherited Roth IRAs. These rules are still "proposed" and have not been adopted as final, so they are not written in publication 590-B, but there is no reason to think they won't be made final.
The RMD requirement is separate from the 10 year rule. So a non-qualified beneficiary must follow the 10 year rule and take RMDs until then. A qualified (spouse) beneficiary does not have to follow the 10 year rule, and can choose to either keep the IRA as "inherited" or assume ownership in their own name. If they keep the IRA designated as "inherited", there may be advantages (no 10% penalty before age 59-1/2, for example), but they also have to take RMDs.
