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When is the first distribution from this inherited IRA?

When is the first distribution from this inherited IRA? Updated Dec 28, 2020; Q. I am 41 years old and my mother passed away in February 2019 at the age of 65. I inherited an IRA from her which she had not started withdrawing from prior to her death. It is my understanding that (prior to COVID) I would have had to take an Required Minimum Distribution by Dec. 31 to use the life expectancy method. If I didn’t, then all funds would have to be withdrawn by the end of the fifth year after death. Is this correct? Unsure We’re going to assume you have by now retitled the inherited IRA.

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