@fanfare , in that case, assuming that a different qualifying factor does not apply, the beneficiary would not be an EDB, so the 10-year rule would apply. Under the 10-year rule, if the decedent died before their RBD no annual RMDs are required, otherwise annual RMDs are required. With respect to a Roth IRA, the decedent is always deemed to died before their RBD (because the participant never has to take RMDs from a Roth IRA).
