Inherited Ira Guide

Under the SECURE Act 10-Year Rule, most non-spouse beneficiaries must empty an inherited IRA within 10 years of the owner's death. There are no annual RMD requirements within those 10 years — you can take any amount in any year, or wait until year 10. Exception: "eligible designated beneficiaries" (surviving spouses, minor children, disabled individuals, and beneficiaries within 10 years of age) can use the old stretch rules. Inherited Roth IRAs also follow the 10-year rule but distributions are tax-free.