Irs Inheritance Tax Rules 2024. The policies under current law can. Never one to make things easy, the irs has proposed regulations (from february 2022) that added a second requirement for beneficiaries who inherit iras from those who died after reaching their required beginning date, or rbd, for taking.
While these final regulations cover a variety of topics, one of the key questions they answered was regarding the required minimum distribution (rmd) rules. Citizens or resident aliens for the entire tax year for which they’re inquiring.