The calculation follows your declared beneficiary type and actual required-beginning-date answer. Dates and reviewed account facts can identify conflicts; the calculator does not determine medical eligibility or legal trust status. The plans follow the same reviewed rule and assumed return. Leveled taxable income uses your other-income path and annual minimum floors; it is a planning comparison, not a global tax optimum.
SECURE Act 10-year rule
SECURE Act 10-year rule Under the SECURE Act, most non-spouse beneficiaries must fully withdraw an inherited IRA by December 31 of the tenth year after the original owner's death. It replaced the old 'stretch' that let beneficiaries spread withdrawals over their lifetime.
The annual minimum uses the prior December 31 balance and applicable factor. A final-year estimate projects the whole remaining account; distribute the actual remaining balance by the deadline.
The original owner’s unpaid year-of-death RMD is a separate obligation. Confirm any remaining amount with the custodian; it is not added to the beneficiary minimum or planned withdrawal.
RMD rules are modeled under current law. Future years are projections; federal income-tax brackets remain frozen to the 2026 policy pack.
Each strategy uses its own preceding year-end balance for later RMDs. Payments are rounded up to cents and capped at modeled assets; final-year rows project an actual-balance sweep.
The calculation follows your declared beneficiary type and actual required-beginning-date answer. Dates and reviewed account facts can identify conflicts; the calculator does not determine medical eligibility or legal trust status.
Review the beneficiary rule
Surviving spouses, the owner’s minor children, disabled or chronically ill individuals, and people not more than 10 years younger can be eligible designated beneficiaries, subject to the applicable conditions. A minor child’s life-expectancy treatment changes at age 21 into a 10-year window; spouse elections and medical eligibility need separate confirmation.
Confirm disability, chronic-illness, relationship, plan and documentation requirements with the IRA custodian or a qualified adviser. The spouse calculation is a declared treat-as-own scenario, not an election optimizer.
This arrangement needs an account-specific worksheet. Trusts, multiple beneficiaries, successor cases and uncertain classifications are not assigned a payout rule here; your entered facts are preserved for review.
Dates are optional. If entered, their calendar years must agree with the death year and ages attained in the relevant years; a conflicting date requires review.
The calculation follows your declared beneficiary type and actual required-beginning-date answer. Dates and reviewed account facts can identify conflicts; the calculator does not determine medical eligibility or legal trust status.
Uses the entered beneficiary classification. Additional account facts are uncollected; this projection does not certify eligibility.
Compare distribution and income paths
The plans follow the same reviewed rule and assumed return. Leveled taxable income uses your other-income path and annual minimum floors; it is a planning comparison, not a global tax optimum.
Enter income after deductions, excluding distributions from this IRA. Zero is a known amount; blank means unknown. Do not subtract deductions again.
Optional planning assumption from 0 through 100. Leave blank if unknown. Roth withdrawals are tax-free only when qualified; basis, earnings, aggregation and five-year rules can change actual taxable amounts.
Incremental federal ordinary-income tax only, using frozen 2026 brackets and your entered taxable-income path. Credits, state taxes, payroll taxes, penalties and complete return effects are not calculated.
Each strategy uses its own preceding year-end balance for later RMDs. Payments are rounded up to cents and capped at modeled assets; final-year rows project an actual-balance sweep.
The annual minimum uses the prior December 31 balance and applicable factor. A final-year estimate projects the whole remaining account; distribute the actual remaining balance by the deadline.
RMD rules are modeled under current law. Future years are projections; federal income-tax brackets remain frozen to the 2026 policy pack.