@dfschmagel you are over thinking it.
Let's say the IRA balance was $200,000 on Dec. 31, 2024 and the RMD for 2025 was $9,000. That means that in 2025, the RMD owner must distribute AT LEAST $9,000. (Remember, RMD stands for required MINIMUM distribution.) The IRA owners passes without taking the RMD. The beneficiary owner liquidates the entire IRA. Well, you distributed AT LEAST $9,000, didn't you? 😉
there is nothing gray about it.
