10-Year Rule (Inherited IRA)

Definition

The 10-Year Rule requires most non-spouse beneficiaries of inherited IRAs to withdraw all assets from the account by the end of the tenth year following the original owner's death. Under IRS final regulations issued in 2024, beneficiaries who inherit from an owner who had already begun required minimum distributions must also take annual RMDs during the 10-year window, not simply wait until year ten.