Part 1 Retirement Income and Social Security question: father's traditional IRA

Part 1Retirement Income and Social Security

Theo, 40, inherited his father's traditional IRA when his father died in 2024 at 78. Theo is not disabled or chronically ill. By when must the IRA be fully distributed?

A By December 31, 2029
B Over Theo's life expectancy
C By December 31, 2025
D By December 31, 2034

Show the answer and explanation

Answer: D. By December 31, 2034

A designated beneficiary who is not an eligible designated beneficiary (spouse, minor child, disabled or chronically ill person, or one not more than 10 years younger) must empty the account by the end of the 10th year after the year of death: December 31, 2034. Because the father died after his required beginning date, Theo must also take annual distributions in years 1 to 9. The 5-year rule applies to non-designated beneficiaries such as estates when the owner died before the required beginning date. Source: IRC 401(a)(9)(H); Treas. Reg. 1.401(a)(9)-5(d); Pub. 590-B (2025), 10-year rule. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Allowing a life-expectancy stretch to an adult child.

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.