Skip to Content

Inherited an IRA from uncle who died at age 70

Last Updated March 18, 2015

Question: 

I inherited an IRA from my uncle who reached age 70 in last year, and died on January 31, this year. Am I subject to the rules that apply when someone dies before the RBD or the rules that apply when someone dies after the RBD?

Answer: 

You are subject to the rules that apply when someone dies before the RBD. The RBD is April 1 of the year following the year the IRA owner reaches age 70 ½. Therefore, if someone dies before April 1 of the year that follows the year he/she reaches (or would have reached) age 70 ½, he/she died before the RBD.

Please see table here for a high level overview of your options