What are the Required Minimum Distribution rules for beneficiaries of retirement accounts?
Taxpayers who inherit retirement accounts are subject to a separate set of Required Minimum Distribution (RMD) rules. Per the IRS, "all inherited accounts including inherited Roth IRA accounts are included in these calculations."
The calculation for RMD for inherited accounts depends on whether the owner died before or after their RBD. Roth owners are always treated as dying before their Required Beginning Date(RBD).