Can You Convert an Inherited IRA?

After an IRA owner passes, their beneficiary is faced with making decisions regarding how best to invest the funds inherited in it – with potentially serious tax repercussions attached.

Answering that question depends on a number of factors, including the age and distribution habits of the original account owner as well as whether required minimum distributions (RMDs) have been made. A financial advisor may help guide you toward suitable options.

Moving the Account into Your Name

As part of inheriting an IRA, it is essential that you understand all of your options and requirements before accepting the inheritance. These could differ depending on whether you are the spouse of the original account holder, an eligible non-spouse beneficiary or depending on its type (traditional or Roth). Your timeline for withdrawals could also differ significantly than those set by its original account owner.

Your best option to treat an inherited IRA as your own is by rolling it over into a new account in your name, either via trustee-to-trustee transfer or directly from one IRA custodian to the next.

Mistakenly failing to get their account holder’s death certificate can result in missing the 10-year required minimum distribution rule and incurring taxes on inheritances. Consult a fiduciary financial professional who can assist in acquiring this document as well as understanding all rules related to inheriting an IRA account.

Roth Conversions

At their peak earnings level, IRA owners may wish to switch traditional IRA assets over to Roth accounts in order to save themselves a great deal of tax later. Beneficiaries who inherit IRA accounts have different options depending on how their account owner died; funds in their account could either be moved directly into an inherited IRA by doing a trustee-to-trustee transfer or rolling over into another employer-sponsored defined contribution plan (such as 401(k)s or 403(b).

Filling out forms and submitting paperwork may be required in order to convert an inherited IRA, though it should generally be easier if both accounts are located with the same investment firm. An inherited IRA typically includes both contributions made and earnings that were taxed under regular rates – thus, beneficiaries must follow the pro-rata rule to calculate how much of each type of asset in an inherited IRA has never been taxed and would thus become subject to ordinary income tax rates when converted. Many experts advise spreading out conversion over several years in order to minimize tax burdens on beneficiaries.

Rolling Over to a Traditional IRA

As soon as a loved one passes, his or her heirs must address both emotional and financial matters simultaneously. Receiving an inheritance such as an IRA presents unique difficulties due to its complicated rules and potential tax repercussions.

Spouse beneficiaries can easily convert an inherited IRA into their individual retirement accounts (IRA), but non-spouse beneficiaries have more choices. They could move the funds into their own IRA for tax-deferred growth; however, any money withdrawn would be taxed at normal income rates even though deposited tax-free originally.

People choosing this option may find they must take RMDs more quickly than would have been necessary under similar circumstances for the original account holder, due to a rule mandating that inherited IRAs for non-spouse beneficiaries must be cleared out within 10 years after original depositor has died. It is vitally important that when handling an inherited IRA you consult a financial advisor to understand all available options available to you as handling an inherited account can be daunting and complex process.

Withdrawing Money

An inheritance can be an exciting, yet daunting prospect, so it is crucial that you consult a financial advisor as soon as possible so they can assist in helping make the most out of this account. They will assess your individual circumstances and future goals to maximize its performance.

Nonspouse beneficiaries who inherit traditional or Roth IRAs from deceased owners must take distributions within 10 years after their deaths; previously, this rule allowed nonspouse beneficiaries to spread out distributions over their lives using IRS life expectancy tables.

Individual beneficiaries who do not fall within the 10-year rule group can use the five-year rule, allowing them to withdraw their entire inheritance over five years and pay tax on it as ordinary income. Furthermore, any inherited IRA must begin taking mandatory minimum distributions by April 1 of the year following an account owner’s death.


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