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Retirement tax questions
Attorney Natalie Choate, a recognized authority on the subject of IRAs and qualified retirement plans, also makes it clear in paragraph 1.5.04(F) of her book "Life and Death Planning for Retirement Benefits (6th Edition)" that ANY beneficiary can satisfy the year-of death RMD, based on the same interpretation of section 1.401(a)(9)-5 Q&A-4.
November 6, 2019
3:33 PM