Roth IRA Distribution Flowchart – For deaths which occur after 12/31/19
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Roth IRA Distribution Flowchart – For deaths which occur after 12/31/19

4 months ago · 254.2 KB Download

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This chart is great for determining if a required minimum distribution (RMD) is necessary from an Inherited Roth IRA. Some key questions to ask include:

  • Is the original Roth IRA owner still living?

  • Who is the named beneficiary of the account (spouse, trust, trust by qualified disclaimer, charity or estate, child or grandchild, child/grandchild by qualified disclaimer)?

The chart also explains the distribution rule differences between inherited spousal and non-designated beneficiaries (estates, trusts, charities) as well as providing the factors

Download the Roth IRA Distribution Flowchart-for deaths which occur after 12/31/19

File name: roth-ira-dist-flowchart-after.pdf

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