--- title: "Inherited IRA Rules After the SECURE Act 2.0" source: https://www.perissosprivatewealth.com/insights/inherited-ira-rules-after-secure-act-2-0 publisher: Perissos Private Wealth Management published: 2026-09-22T05:00:00+00:00 updated: 2026-09-22T05:00:05.5745+00:00 topics: Inherited IRA rules after SECURE Act 2.0, 10-year inherited IRA rule, eligible designated beneficiary rules, inherited IRA RMD rules, spousal inherited IRA options license: Educational content. Cite with attribution. Not personalized financial, tax, or legal advice. --- # Inherited IRA Rules After the SECURE Act 2.0 ## Quick answer Inherited IRA rules after SECURE Act 2.0 usually depend on three facts: who the beneficiary is, when the owner died, and whether the owner had reached the required beginning date. Many nonspouse beneficiaries must empty the account within 10 years, and some also owe annual RMDs during that period. ## Key takeaways - For many deaths after 2019, nonspouse beneficiaries who are not eligible designated beneficiaries must empty an inherited IRA by December 31 of the tenth year after the owner's death. - If the owner died before the required beginning date, the standard 10-year rule generally does not require distributions in years 1 through 9, but the account still must be fully distributed by year 10. - If the owner died on or after the required beginning date, annual beneficiary RMDs generally apply during the 10-year window, in addition to the final year-10 deadline. - A surviving spouse may be able to keep the IRA as inherited or treat it as the spouse's own IRA, while a nonspouse beneficiary generally cannot roll the account into their own IRA. - Using a 2026 death as an illustration, both 10-year paths end on December 31, 2036, but only one path may require withdrawals in the intervening years. # Inherited IRA Rules After the SECURE Act 2.0 *Start with the beneficiary and the date of death* September 22, 2026 An inherited IRA can look like an ordinary retirement account on a statement, yet its withdrawal schedule may be entirely different. Before choosing a distribution, I would identify **who inherited it, when the owner died, and whether the owner had reached the required beginning date**. Those facts drive the rules that follow. 1 ## The beneficiary categories matter For deaths after 2019, many individual beneficiaries who are not "eligible designated beneficiaries" must empty the inherited IRA by the end of the tenth year after the owner's death. Eligible designated beneficiaries include a surviving spouse, the owner's minor child, a disabled or chronically ill individual, and an individual no more than ten years younger than the owner. These categories can allow life expectancy payments, subject to additional rules. A trust or estate requires separate analysis; naming one does not automatically make it an eligible designated beneficiary. 1,2 A surviving spouse often has a choice to keep the IRA inherited or treat it as the spouse's own IRA. That decision can change the withdrawal schedule and should be weighed against the spouse's age, current income, and near-term cash needs. A nonspouse beneficiary generally cannot treat the account as their own or roll it into their own IRA, although a properly titled inherited IRA may be moved by trustee-to-trustee transfer. 2 ## Ten years does not always mean ten years without withdrawals If the owner died **before** the required beginning date and the ordinary ten-year rule applies, no distribution is required in years one through nine, but the account must be emptied by year ten. If the owner died **on or after** that date, annual beneficiary RMDs generally apply during the ten-year period, along with the final emptying deadline. A beneficiary should verify the decedent's status and the applicable first-year rule rather than rely on the headline "ten-year rule." 2,3 Figure 1 shows the distinction using an **illustrative** death in 2026. In both paths, year ten ends December 31, 2036. The annual-RMD path may require withdrawals in intervening years. The exact amount depends on the inherited balance, beneficiary age, and applicable life expectancy calculation; the chart deliberately shows timing rather than invented dollar amounts. 2,3 ## Account type and paperwork can change the outcome An inherited Roth IRA also has beneficiary distribution rules, even though its original owner had no lifetime RMD. Roth distributions are often tax-free, but the five-year earnings rule and the account's history still matter. Traditional IRA withdrawals are generally taxable to the extent the account has no basis. A beneficiary should preserve the deceased owner's records of nondeductible IRA contributions if basis exists. 2 The beneficiary designation, account agreement, and any trust terms must be reviewed together. A missed deadline or improper transfer can be expensive. We would coordinate the beneficiary's distribution calendar with their CPA and, where a trust is involved, their estate attorney before requesting a custodian transaction. ## Closing The practical first step is a short file: date of death, owner's required beginning date, beneficiary category, IRA type, beneficiary form, account balance, and any basis records. From there we can calculate the required schedule and decide how distributions fit a multi-year tax and cash-flow plan. All my best, Brandon VanLandingham, CFA, CMT, CFP Founder / CIO ## Related Reading [Lifetime Gifting Strategies for Families With $10M+](/insights/lifetime-gifting-strategies-high-net-worth-families) [Reducing Capital Gains on a Highly Appreciated Portfolio](/insights/reducing-capital-gains-highly-appreciated-portfolio) ## Citations - IRS, "Retirement topics — Beneficiary," accessed September 18, 2026. https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary - IRS, Publication 590-B (2025) , "What if You Inherit an IRA?" and "IRA Beneficiaries," accessed September 18, 2026. https://www.irs.gov/publications/p590b - Treasury and IRS, final required minimum distribution regulations, 89 FR 58886, accessed September 18, 2026. https://www.irs.gov/irb/2024-33_IRB ## Important Disclosures This piece is educational. It is not legal, tax, or accounting advice and is not a recommendation to take or refrain from any specific action. Tax law is fact-specific and changes regularly. Please coordinate any decisions discussed here with your attorney, your CPA, and Perissos before acting. Perissos Private Wealth Management is a Registered Investment Adviser ("RIA"). Registration as an investment adviser does not imply a certain level of skill or training, and the content of this communication has not been approved or verified by the United States Securities and Exchange Commission or by any state securities authority. Perissos Private Wealth Management renders individualized investment advice to persons in a particular state only after complying with the state's regulatory requirements, or pursuant to an applicable state exemption or exclusion. All investments carry risk, and no investment strategy can guarantee a profit or protect from loss of capital. Past performance is not indicative of future results. The information contained in this newsletter is intended to provide general information about market themes. 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You can also view these documents at any time at adviserinfo.sec.gov or by contacting us requesting a copy. ## Frequently asked questions ### Does the 10-year rule always mean no withdrawals are required until year 10? No. If the original owner died on or after the required beginning date, annual beneficiary RMDs generally apply during years one through nine, and the account still must be emptied by the end of year 10. ### Who counts as an eligible designated beneficiary for an inherited IRA? Eligible designated beneficiaries generally include a surviving spouse, the owner's minor child, a disabled or chronically ill individual, and someone not more than 10 years younger than the owner. These categories may allow life-expectancy distributions un... ### Can a nonspouse beneficiary move an inherited IRA into their own IRA? Generally, no. A nonspouse beneficiary usually cannot treat the inherited account as their own or roll it into their own IRA, though a properly titled inherited IRA may be moved by trustee-to-trustee transfer. --- Source: [Perissos Private Wealth Management](https://www.perissosprivatewealth.com/insights/inherited-ira-rules-after-secure-act-2-0) — fee-only fiduciary wealth management in Bethany, Oklahoma. 405.212.9690. This article is educational and is not personalized financial, tax, legal, or investment advice.