By Ian Berger, JD
IRA Analyst
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I have an inherited IRA which falls under the 10-year rule. I understand that the IRS has tried to clear up the 10-year RMD (required minimum distribution) confusion but I am still not sure which RMD Table I am supposed to use! I am a non-spouse (daughter of the deceased) and it’s confusing.  Will I need to make up the RMDs for the first two years when the rules were not clearly stated?

Thank you,



We sympathize with you; the rules are very confusing. The IRS originally said that, because you are subject to the 10-year rule, you must take annual RMDs in years 1-9 of the 10-year period if your parent died on or after your parent’s RMD required beginning date. However, because of the confusion on this issue, the IRS waived any penalties if annual RMDs (within the 10-year period) weren’t taken for 2021 or 2022. As of now, annual RMDs will be required starting in 2023, and you would calculate those RMDs using the IRS Single Life Expectancy Table.


Do the rules under the SECURE Act which allow a disabled person to be an eligible designated beneficiary apply to a 403(b) as well as an IRA? I have a disabled adult child who would benefit from this.



Yes, those rules do apply to 403(b) plans. Keep in mind that the definition of “disability” is very strict. It basically requires your child to be unable to do any job at all because of a physical or mental impairment expected to result in death or last for a long time. If your child meets that definition, you may want to consider naming a “special needs trust” as your 403(b) beneficiary.

New Episodes of the Great Retirement Debate Podcast with Ed Slott and Jeffrey Levine, Airing Every Thursday!

In this week’s episode of the Great Retirement Debate, Ed and Jeffrey weigh the pros and cons of gifting versus inheriting.

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