# US inherited IRA distribution regulations

> Live situation record from CLSTR: https://clstr.news/situations/us-inherited-ira-distribution-regulations
> Updated: 2026-08-08T21:02:26.000Z. Sources: 2. Developments: 2.

Following the enactment of the SECURE Act in 2020, the "stretch IRA" provision was eliminated, requiring most non-spouse beneficiaries to fully withdraw inherited traditional IRA balances within ten years of the original owner's death.

The Treasury Department and the Internal Revenue Service (IRS) have since issued final regulations to clarify these rules. The regulations specify that most beneficiaries must take annual required minimum distributions (RMDs) throughout the ten-year period to ensure full distribution by the end of the tenth year.

Certain groups remain exempt from the ten-year mandate and are classified as eligible designated beneficiaries. These exceptions include surviving spouses, minor children who have not yet reached age 21, disabled or chronically ill individuals, and beneficiaries not more than ten years younger than the original account owner.

## Timeline

### 2026-08-08: IRS finalizes 10-year RMD rules for inherited IRAs

The IRS has finalized regulations for the 10-year required minimum distribution (RMD) rule for inherited IRAs, mandating most beneficiaries distribute assets within a decade.

2 sources. https://clstr.news/cluster/irs-finalizes-10-year-rmd-rules-for-inherited-iras

### 2026-07-19: SECURE Act Forces Inherited IRA Holders to Empty Accounts Within 10 Years

The SECURE Act eliminates stretch IRAs, mandating most inherited traditional IRA balances be withdrawn within 10 years, with exceptions for spouses, minors, disabled, and certain pre‑2020 deaths. Advisors urge

2 sources. https://clstr.news/cluster/secure-act-forces-inherited-ira-holders-to-empty-accounts-within-10-years

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Cite as: US inherited IRA distribution regulations. CLSTR, https://clstr.news/situations/us-inherited-ira-distribution-regulations