"A participant who was already receiving RMDs died in 2024. He has 3 children as equal beneficiaries (no spouse). We are getting ready to roll their 1/3 interests (about $1.8 million each) to their IRAs. As they are Non-Eligible Designated Beneficiaries, I am reading that they are subject to the 10-year rule AND still must take an annual RMD distribution based their (or the decedent's) life expectancy. They will want to take the minimum RMD and so I assume they would choose their life expectancy, each one being different based on their DOB. Does this sound right? We would then direct the balance to be rolled to their IRAs. Not that it matters to us as they are out of the plan at that point but would the 10-year rule continue with the IRA, meaning 9-years are remaining under the 10-year rule?"