SECURE Act · RBD Timing · June 2026
If an inherited IRA owner died before RMD age — more precisely, before their required beginning date (RBD) — many non-spouse designated beneficiaries generally fall under the SECURE Act's 10-year rule. The inherited IRA usually must be fully distributed by the end of the 10th year after death, and for many non-spouse designated beneficiaries in this scenario, the default 10-year option generally does not require a minimum distribution amount each year before the final deadline — subject to beneficiary category exceptions.
Short answer: if the IRA owner died before the date they were required to start RMDs, many non-spouse beneficiaries are generally on a 10-year liquidation timeline rather than a lifetime "stretch" schedule. IRS guidance organizes inherited IRA rules around whether the owner died before or on/after the required beginning date, which is why this timing detail matters so much.
People often say "RMD age," but the IRS term you'll see most often is required beginning date (RBD). That is the point when the original IRA owner had to begin taking required minimum distributions.
When you ask what happens if the inherited IRA owner died before RMD age, the real questions are:
| Situation | Default framework | Annual minimum RMDs during 10-year period? |
|---|---|---|
| Owner died before required beginning date | Often the SECURE Act 10-year rule | Generally no annual minimum for many non-spouse designated beneficiaries; subject to exceptions/beneficiary category |
| Owner died on or after required beginning date | IRS rules can differ | Often more complicated — check the beneficiary type |
Short answer: for many inherited IRAs, the SECURE Act requires the account to be fully distributed by the end of the 10th year after the owner's death. Whether you can distribute evenly over that period, or whether annual minimums apply in your situation, depends on the beneficiary category and the distribution method the custodian is using.
Under the SECURE Act 10-year liquidation requirement, the account generally must be distributed to zero by the deadline. You may be able to withdraw gradually, wait and take more later, or take everything earlier — depending on the rules that apply to your category.
The important part is not the style of withdrawals. It is the deadline.
Missing required distributions can result in significant IRS penalty/tax consequences under the RMD rules. Publication 590-B explains the distribution deadline framework and the penalty framework that can apply if required amounts are missed.
Short answer: often no — not in the way many people expect. In the "owner died before required beginning date" scenario, the more common rule for many non-spouse beneficiaries is the 10-year deadline, not a yearly minimum distribution requirement during those 10 years.
The IRS identifies several beneficiary categories that can affect distribution timing:
Don't assume every inherited IRA is the same. Check your beneficiary category first.
Before you assume the 10-year rule applies in the simplest way, confirm whether you fit one of the IRS exception categories. That one step can change the distribution timeline.
The custodian's setup does not override IRS rules, so verify that the method being used matches the beneficiary type and the owner's date of death/required beginning date.
| Misconception | IRS framing to check |
|---|---|
| "My parent died early, so I can ignore inherited IRA rules." | Even when annual minimums may not apply, the account usually still has a required distribution endpoint |
| "All beneficiaries must take annual RMDs for 10 years." | The IRS distinguishes between death before vs. after the required beginning date |
| "Spouse treatment is the same as non-spouse treatment." | Spouses often have different options and timing rules |
Confirm whether the inherited account is a traditional IRA or Roth IRA. Tax treatment differs.
Are you a spouse, a non-spouse beneficiary, or one of the IRS exception categories?
Ask the custodian how they are applying the IRS rule and what deadline they have on file.
Record the year of death, the end of year 10, and any interim dates the custodian gives you.
For a traditional inherited IRA, withdrawals are generally taxable as ordinary income. Timing can affect your tax bracket, so beneficiaries often want to plan rather than guess.
Liquidation timing may depend on your custodian's process, and there may be additional operational steps such as selling metals or arranging an in-kind distribution. Fee structures vary by custodian and dealer, so review your specific custodian's published fee schedule.
Both traditional and Roth inherited IRAs can be subject to inherited distribution timing rules, but the tax treatment differs.
The inherited distribution discussion is not identical for Roth and traditional IRAs, so confirm the account type and tax treatment before planning distributions.
If the inherited IRA holds gold, the distribution rules are still the IRS rules — the same as a financial IRA. What changes is the operational side.
To take a required distribution from a Gold IRA, the beneficiary may need to:
Custodian processing fees and dealer pricing matter here. Fees can include setup fees, annual administration fees, storage fees, and transaction or liquidation charges. Review the actual custodian fee schedule before assuming a distribution will be simple.
If the IRA owner died before their required beginning date (RBD), many non-spouse designated beneficiaries generally fall under the SECURE Act's 10-year rule. The inherited IRA usually must be fully distributed by the end of the 10th year after death, and for many non-spouse designated beneficiaries in this scenario, the default 10-year option generally does not require a minimum distribution amount each year before the final deadline — subject to exceptions based on beneficiary category.
Often no — not in the way many people expect. In the 'owner died before required beginning date' scenario, the more common rule for many non-spouse beneficiaries is the 10-year deadline, not a yearly minimum distribution requirement during those 10 years. But the exact answer depends on beneficiary type and the custodian method being used.
EDB categories include surviving spouse, minor child who has not yet reached majority, disabled person, chronically ill person, and person not more than 10 years younger than the IRA owner. EDB status can change the distribution timing framework significantly, so checking your category is the first step.
The inherited IRA must generally be fully distributed by the end of the 10th year after the owner's death. If the owner died in 2026, the illustrative deadline would be the end of 2036. Verify the exact cutoff using IRS Publication 590-B's 10-year period rules and your custodian's calculation.
Both can be subject to inherited distribution timing rules, but the tax treatment differs. Traditional IRA distributions are generally taxable as ordinary income. Roth IRA distributions may be tax-free if the Roth rules are met. The inherited distribution discussion is not identical for Roth and traditional IRAs, so confirm the account type.