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Do you know the rules for IRA distributions?

机译：您知道IRA分配规则吗？

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摘要

If the beneficiary of a deceased owner of an individual retirement account fails to comply with the post-death required minimum distribution rules and the other post-death IRA distribution rules, then the beneficiary can be subject to penalties from the Internal Revenue Service. Practitioners should know the rules and work with the custodian of a deceased IRA owner to make sure the post-death rules are complied with. This is important since the beneficiaries of an inherited IRA may not know the rules. The IRS assumes that IRA custodians will handle the post-death IRA distribution rules regarding beneficiaries of inherited IRAs. However, IRA custodians are not required to advise beneficiaries of inherited IRAs as to the post-death IRA compliance rules under the IRS regulations. Here are a few points that beneficiaries of inherited IRAs and practitioners should know: 1. If an IRA owner dies on or after his or her required beginning date, then any amount of the unpaid required minimum distribution for the year of the IRA owner's death must be paid to the beneficiary of the IRA owner. This is necessary in order for the beneficiary to avoid any IRS penalties.
机译：如果单个退休帐户的已故所有者的受益人未遵守死后规定的最低分配规则以及其他死后IRA分配规则，则受益人可能会受到国税局的罚款。从业人员应了解相关规则，并与已故IRA所有者的监护人合作，以确保遵守死亡后规则。这很重要，因为继承的IRA的受益人可能不知道规则。美国国税局（IRS）认为，爱尔兰共和军（IRA）的监护人将处理有关继承的爱尔兰共和军（IRA）受益人的死亡后IRA分配规则。但是，IRA托管人无需就IRS法规下的死后IRA遵从性规则向继承IRA的受益人提供建议。以下是继承的IRA的受益人和从业人员应了解的几点：1.如果IRA所有者在其要求的开始日期或之后去世，则必须支付IRA所有者去世当年的任何未支付的所需最低限度分配额支付给IRA所有者的受益人。为了使受益人避免任何IRS处罚，这是必要的。

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