Yes. You pay ordinary income tax on IRA Distributions and RMDs. And it may push you into a higher tax bracket. Whose IRA was it? If it was your spouse's IRA did you move it into your own IRA account?
For the TOD Brokerage account you get a step up in value. What state are you in? When you sell you only pay tax on the increase over the stepped up value when you sell anything. So no you don't pay tax on the step up in value, just on the sales.
@dmertz and anyone else?
