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).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"