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Successor Beneficiary RMDs


Dobber
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Help! 

Post SECURE Act/IRS Proposed Regs re: successor beneficiaries is making my head spin - 

Scenario

  • Traditional IRA owner, dies pre-SECURE Act & before their RBD
  • Original designated beneficiary was "stretching" payouts & died in 2022

Questions

Its my understanding the successor beneficiary is subject to the 10 year payout (which in this case - year 1 is 2023)

I am struggling to get an answer re: whether RMDs are required in the 10 years and if so - whose life expectancy is used?  Pre-Secure the successor bene "Stepped into the shoes" of the original beneficiary and continued the "stretch" using the remaining life expectancy of the original beneficiary - easy enough

The IRS proposed regs (at least my interpretation) say the RMDs (during the 10 years) are dependent on when the account owner died - before/after their RBD - 

Does this mean (in this situation) the Successor Bene does not take RMDs?   In other RMDs stop.  Which doesn't seem to make sense?  Or doe the successor beneficiary continue taking RMDs based on the original (designated) beneficiaries life expectancy for years 1-9 & drain the inherited account in year 10

 

Thank you in advance

 

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I believe it goes back to the original owner. The question for me would be whether the successor beneficiary RMD is under Pre-Secure rules (and can continue to stretch) because the the original IRA owner died Per-Secure or if the successor beneficiary must satisfy the post Secure rules (10 years with RMDs in the first 9) since the original beneficiary died post=Secure and that is when the successor beneficiary because entitled to the account.

I honestly don't know the answer but I'll almost certain the answer is NOT no RMDs in year 1-9.

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