As I mentioned under another topic I have a Trust with an Inherited IRA in the main Trust which I use for 2 of the Beneficiaries and 2 other Beneficiaries have their own Inherited IRA’s in Sub Trusts under the main Trust. The oldest Beneficiary, age 89, is in one of the Sub Trusts. Since she is the oldest, as long as I use her age and take the RMD amount for all the other Inherited IRA’s combined can I forgo the RMD for her Sub Trust? Thanks!
It depends. The IRS is very clear that in case of inherited IRA's, each beneficiary’s RMD calculation is generally separate and must follow the rules based on their own life expectancy or the applicable IRS table for RMDs.
For the oldest beneficiary, her Inherited IRA still needs to comply with the required distribution rules. It needs to be reported and not excluded from that sub trust.
If you’re trying to consolidate the RMDs for multiple Inherited IRAs, you typically cannot do this across different beneficiaries. Each beneficiary must take and report their RMD based on their own account(s).