Determining when the beneficiary will have to take required minimum distributions can differ based on the type of account, age of the original owner at birth and death, age of the beneficiary and if the beneficiary was a spouse or not. Please use the below links to learn more about Spouse or Non-Spouse Beneficiary options
How is an Inherited/Beneficiary IRA Required Minimum Distribution calculated?
Generally, the RMD is calculated based on the account value at the end of the previous tax year, and either the beneficiaries or original account owners life expectancy (from IRS Life Expectancy Tables). This calculation is made by the beneficiary IRA holder, her or his accountant, a tax advisor, or a legal advisor.
New Direction does not calculate beneficiary RMDs.