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inherited IRA distribution rules


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Guest steve_in_az
Posted

My two sons inherited a part of their deceased grandfather's IRA. The amount is a little over $500 each. Since he was taking distributions before his death I have heard that they would also need to take distributions based on his situation. Since we would be talking about very small amounts each year I wanted to cash them out totally and put the money in some other non-qualified account. Is there a penalty for their early withdrawl, or is it even considered and early withdrawl?

Posted

If your two sons have earned income, why not consider opening up Roth IRAs for them. Just take the IRA distribution and use it to start Roths. There is no age threshold, but they need to have earned income... if not in 2004, you can try again in 2005. Paychecks are not the only way to qualify.... newspaper routes, babysitting, snow shoveling... any work that generates an income would qualify. Dividends and interest, however, are not counted as earned income.

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