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Sorry to hear that you lost your son. When did your son die?
Have you determined how you plan on taking the distributions from your son's IRA?
You can use 1 of two methods.
1) Take the entire balance out within 5 years after the year when your son died; using this method their are no minimum distribution requirements as long as the entire balance is withdrawn by the end of the 5th year following the year that your son died.
2) Use the Life Expectancy Method. Non-spouse beneficiaries use the Single Life Expectancy Table, found in IRS Publication 590. Each year, the prior year's ending balance is divided by the applicable factor.
Let me know if you have any questions.
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Thanks very much,