Inheriting an IRA? Here are all the options and withdrawal rules beneficiaries should know - Business Insider

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Inheriting an IRA? Here are all the options and withdrawal rules beneficiaries should know

If you're on the receiving end of an inheritance, odds are the money is coming to you out of the deceased's retirement account. And you may be asked — or sometimes told — to set up an Inherited IRA.

For tax purposes, it's important that the account be named properly — designated as inherited, and with both parties' names. Typically, the title reads something like: [Name of Recipient] Inherited IRA Beneficiary of [Deceased's name]. In contrast, non-spouse beneficiaries — everybody else, basically — has to set up a separate Inherited IRA.Yuqing Liu/Business InsiderYou can't make additional contributions to them

For example, say Papa Joe passes away on September 1, 2020, bequeathing his IRA to his grown daughter Jane. Jane sets up an Inherited IRA. Her deadline for emptying the IRA is December 31, 2030.The consequences of missing withdrawals can be harsh. The IRS charges a penalty of 50% of the funds you were supposed to take out. Depending on the size of the IRA that you inherit, this can be serious money. Tax rules that applied to the original IRA also apply to an Inherited IRA.

The IRS does offer beneficiaries one break. Typically, if you're under age 59 ½, any withdrawals from Traditional IRAs and withdrawals of earnings from Roth IRAs are subject to aThe SECURE Act of 2019 changed many retirement account rules, including Inherited IRAs. It only affects IRA funds inherited Jan.1, 2020, or later.

 

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