"Q: An individual inherited an IRA from her father, and had been taking distributions over her single life expectancy.... She (the original beneficiary) subsequently died, and her son now has to take distributions from the IRA which he has inherited. Should he take distributions over his life expectancy or over his mother's life expectancy? A: [H]is mother's life expectancy. The mother's life expectancy is determined in the year after the grandfather died, and 1 (one) is subtracted for each year that has passed. A second generation beneficiary's (or successor beneficiary's) life expectancy is never used to determine distributions from an [inherited IRA]."  MORE >>