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  "notes": "Includes detailed footnotes regarding IRS notices and exceptions to the 10-year rule.",
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      "text": "1 RBD: The Required Beginning Date is April 1 of the year after the year the IRA owner attains age 73 (or age 75, if they were born in 1960 or later). 2 There are a few exceptions to the 10-year rule. 3 Per IRS Notices 2022-53 and 2023-54...",
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      "text": "If the original account owner died on or after their RBD: Most non-spouse beneficiaries will be subject to the \"10-year rule,\" which requires annual distributions in years 1 - 9 after the IRA owner's death.",
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      "text": "If the original account owner died before their required beginning date (RBD): The \"10-year rule\" applies for most non-spouse beneficiaries. In this case, beneficiaries can, but are not required to take distributions in years 1 - 9.",
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      "text": "Distribution rules for some non-spouse beneficiaries who inherit retirement assets after 1 January 2020:",
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      "text": "Inherited IRAs: Distribution rules for non-spouse beneficiaries",
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