Can Multiple IRAs of Deceased Owner be Aggregated for RMD Purposes?

In the case of an owner of multiple IRAs who was receiving RMDs from her IRA accounts before death, can the IRAs be aggregated after death, as allowed during lifetime, so as to permit payment of the total RMD amount for all the IRAs to be made from a single IRA account? 

RMDs for Beneficiary traditional IRAs can be aggregated , if inherited from the same decedent (original owner). Like the RMD rules for owner IRAs, the RMDs must be calculated separately, but the total can be taken from one or more of the multiple beneficiary IRAs.

Thanks, Appleby.  Does it make a difference if the beneficiaries of the IRAs are not the same?

On 2/23/2024 at 11:44 AM, Plan Doc said:

Thanks, Appleby.  Does it make a difference if the beneficiaries of the IRAs are not the same?

You are welcome.  They have to be the same beneficiary. For example, Sally may aggregate RMD for two inherited traditional IRAs if she inherited both IRAs from Tom.  Sally cannot aggregate RMDs with Tom's other beneficiary.

I hope I understood your question.

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Yes, thanks!