A mother dies with an IRA that she has been taking minimum distributions from. The beneficiary of the IRA was the father, who predeceases the mother. No contingent beneficiaries were ever named.

The mother's IRA goes through probate, and is now "inherited" equally by brother and sister.

Do minimum distributions continue? If so, on whose life expectancy?

Thanks for any help.

The final regulations indicate that after the Required Beginning Date with an estate as beneficiary that the decedent's single life expectancy is used to determine remaining distributions.

The distribution in the year of death is based upon the decedent's age that year and is whatever amount she would have received if she had not passed away. A distribution must be made in the year of death if the decedent did not take it before she passed away.

The next year's distribution uses the single life table. You reduce the life expectancy for the age in the year of death by one. As each year goes by one is subtracted again.