By Andy Ives, CFP®, AIF®
IRA Analyst


Dear Mr. Slott,

I really enjoy your publications, website and educational programming on Public Television. You provide a tremendous service and information for investors and advisors alike. My questions pertains to distributions from an Inherited IRA and an Inherited Roth IRA for a non-spouse (daughter).

For example: Decedent (father) was age 75 at the time of death in 2020; daughter (sole beneficiary) was 53 last year. I understand as long as she begins RMDs in 2021 from both her Inherited Traditional and Inherited Roth IRA’s, she will not be forced to withdraw all funds within 5 years, but can withdraw over 10 years? Also, which IRS Table is used and is it the attained age of the beneficiary (in this case – 54 in 2021), or of the decedent if he/she were still alive?

Thank you in advance,



Glad to hear that our educational material is helpful! As for your questions, the adult daughter beneficiary in your scenario will not have a required minimum distribution (RMD) to take from either the inherited Traditional IRA or the inherited Roth IRA. (This assumes she is not disabled or chronically ill.) She will also not have to worry about her age or any life expectancy table to figure RMDs. Since dad died in 2020, she is bound by the SECURE Act and can only select the 10-year payout option. There are no annual RMDs required during this period, but the entire account must be emptied by the end of the 10th year.

The 5-year rule does not apply. That only comes into play when a person dies before their required beginning date (RBD) with a non-designated beneficiary, like an estate. If a person dies on or after their RBD with a non-designated beneficiary, then we use the decedents single life expectancy to calculate annual RMDs (sometimes called the “ghost rule”). However, neither the 5-year rule nor the ghost rule are applicable in the scenario you described.


I have a client who made a non-deductible IRA contribution of $6,000 into her IRA a number of years ago. She did file Form 8606 the year she made this contribution. She is now turning 72 years old and has to start taking her RMD from the IRA account. How is the non-deductible IRA contribution of $6,000 factored into her RMD calculation?



When determining her RMD, the $6,000 will have no impact. Simply calculate the RMD like normal using the entire balance as of December 31 of the previous year. The taxation of distributions including RMDs, is based on the pro rata rule. The $6,000 non-deductible dollars (basis) in her IRA currently accounts for a certain percentage of the overall assets. For example, if the entire IRA is worth $300,000, the $6,000 would represent 2%. Any distribution would include 2% of that basis and would be 98% taxable.

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