As indicated earlier. the SECURE Act changes do not apply because her mother died before 2020.
Since these individuals were designated beneficiaries and did not inherit through the estate, they have until December 31, 2020 to establish separate accounts to allow each to use their own age to determine beneficiary RMDs. If her mother died before her mother's Required Beginning Date for RMDs each will then have the option to use the 5-year rule instead of annual distributions based on their individual ages. If her mother died after her RBD for RMDs, annual distributions base on their individual ages is the only option. If they fail to create separate accounts by the December 31, 2020 deadline, RMDs will be based on the age of the oldest sister.
If her mother died after her RBD for RMDs, the sisters are jointly responsible for completing any uncompleted portion of her mother's 2019 RMD.
