CAN YOU PROVIDE A SPECIFIC UNAMBIGUOUS IRS GUIDELINE OR CITATION THAT ADDRESSES THIS? I COULD NOT FIND ANY SPECIFIC GUIDANCE. I AGREE WITH YOUR ASSESSMENT, BUT AS I HAVE SAID, THERE ARE NUMEROUS ARTICLES BY CPA'S AND ADVISORS THAT SAY THE RMD MUST BE SATISFIED BY THE INHERITOR, EVEN IF THE IRA IS CASHED OUT. AND THEY INFER THAT THE 25% PENALTY MAY APPLY IF THE RMD IS NOT TAKEN. THE RMD BECOMES THE RESPONSIBILITY OF THE INHERITOR AND IS NOT TO BE REPORTED ON THE FINAL RETURN OF THE ORIGINAL IRA OWNER.
