3628. How are the minimum distribution requirements met after the death of an IRA owner?Nuco Employeercline202014-06-04T13:13:00Z2014-06-04T13:13:00Z1142813Albany Law School6195414Site Map/Individual Retirement Plans/Roth IRA/Distributions/Minimum Required DistributionsSite Map/Individual Retirement Plans/Traditional IRA/Distributions/Minimum Required Distributionsrequired minimum distributions RMD MRD required beginning date2005-01-25T00:00:00ZTaxFactsDefaultArticleSite Map/Individual Retirement Plans/Quick Clicks/Required Minimum Distributions114880235-00-tf1.xml236.00;#1814;#1823;#1800;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1How are the minimum distribution requirements met after the death of an IRA owner?109200.000000000TaxFactsDefaultArticleSBMEDIA\moss-admin2010-01-19T08:12:09Z3628. How are the minimum distribution requirements met after the death of an IRA owner?The minimum distribution requirements that apply after the death of an IRA owner depend on whether the IRA owner died before (see Q 3629) or after (see Q 3630his or her required beginning date. Distributions generally are treated as having begun in accordance with the minimum distribution requirements under IRC Section 401(a)(9)(A)(ii). If distributions irrevocably (except for acceleration) began prior to the required beginning date in the form of an annuity that meets the minimum distribution rules, the annuity starting date will be treated as the required beginning date for purposes of calculating lifetime and after death minimum distribution requirements.Treas. Reg. §1.401(a)(9)-6, A-10; Treas. Reg. §1.408-8, A-1.