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When the decedent's IRA account has beneficiaries' names specifically on the IRA account beneficiary designation form, the distribution is done.
The assets (the IRA account balances and their distribution) do not belong to the estate or the trust. Only if the IRA account names the estate as the beneficiary, the distribution comes to the estate.
Don't show that information on the K-1s. The IRA account distribution is not the estate assets.
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Fiona Chen, MPA, Ph.D., CPA, ABV, CFF, CITP
The rules for determining required minimum distributions for beneficiaries depend on the following.
The beneficiary is the surviving spouse.
The beneficiary is an individual (other than the surviving spouse).
The beneficiary is not an individual (for example, the beneficiary is the owner's estate). (But see Trust as beneficiary , later, for a discussion about treating trust beneficiaries as designated beneficiaries.)