What to Do With an Inherited IRA

Considerations should be given when inheriting an IRA account, including its type, the age of the original account holder and potential tax implications. These details could have an effect on what options may be available to you as you make this important financial decision.

Beneficiaries should make clear their personal intentions and goals for an inheritance in order to avoid making short-term decisions that do not fit with their long-term plans.

Assume Ownership

An IRA comes with its own set of IRS regulations, so to maximize your options and achieve financial security it may be wise to seek professional guidance from a financial expert. Bankrate’s AdvisorMatch service can assist in finding one of those experts.

Beneficiaries often opt for lump sum distributions so they have access to the money immediately, but this can increase taxable income and cost you in terms of tax-deferred growth potential. You also lose out on being able to spread distributions over your lifespan.

Spouses inheriting an IRA have an additional option available to them: they can assume ownership by rolling the assets over into an IRA in their name and treating it like their own retirement account. This could be beneficial if you don’t need access to funds immediately and want them in an advantageous tax environment for decades; additionally, writing out your distribution plan beforehand can ensure you make wise choices with this inheritance that are aligned with long-term goals (For more on this subject see Inherited IRA: Planning Distributions.)

Roll It Over

An IRA rollover allows you to transfer the assets into an account that remains taxed in the same way as its original owner’s account, offering access while avoiding taxes; it may not be suitable if your plan involves converting to a Roth IRA (see below).

One drawback of this strategy is that any withdrawals would follow the same regulations as the account that you inherited; you may incur an early withdrawal penalty of 10% if you’re under 59 1/2.

If you are the spouse of an individual who has passed on, and inherit their IRA funds, within 60 days of receiving distributions you can transfer the assets directly into your own account via trustee-to-trustee transfer and take required minimum distributions based on your life expectancy rather than that of the original owner. This option is particularly valuable if the primary or contingent beneficiaries include children, grandchildren or a trust.

Take a Lump-Sum Distribution

Dependent upon how the original account owner funded their IRA, you may or may not need to take required minimum distributions (RMDs) from their inherited account. However, it’s essential that any RMDs taken are timely according to IRS rules.

Inherited IRAs follow different tax regulations than regular retirement accounts and 401(k) plans, so when withdrawing them you may need to pay taxes on them.

When inheriting an IRA, there are two options for its distribution – rolling it over into your own retirement account or withdrawing it in full as cash. Rolling over will give you access to potentially decades of tax-deferred growth; however, increasing taxable income could cost more if you’re in a higher tax bracket; professional advice should help determine what option best fits your situation.

Transfer It to an IRA in Your Name

Losing someone close can be devastatingly stressful; making matters worse, trying to understand and manage an inherited individual retirement account (IRA) may add further layers of strain. Luckily, there are various solutions available for handling an inherited IRA that has come your way.

If you’re the spouse of someone who has died, an IRA can be transferred into your name and treated like your own account – this allows you to delay required minimum distributions until age 73 and avoid tax on withdrawals made before that age.

However, if you are not the spouse of the deceased, you will need to open a beneficiary IRA (inherited IRA), following certain rules set by IRS regulations and manage it yourself. A financial advisor can provide invaluable assistance during this process. Ultimately, you must decide how best to utilize your inheritance; options available depend upon timeframe and withdrawal rules set forth in IRS regulations.


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