Andrew_W
Employee Tax Expert

Retirement tax questions

Designated beneficiaries are those who are not "eligible designated beneficiaries".

 

Eligible Designated Beneficiaries are:

  • Spouse or minor child of the deceased account holder
  • Disabled or chronically ill individual
  • Individual who is not more than 10 years younger than the IRA owner or plan participant

 

This is per IRS regulations: Retirement topics - Beneficiary 

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