What clarifications have been made to the multiple beneficiary rule?

If there are multiple beneficiaries, the life expectancy of the oldest beneficiary will be used as the distribution period for purposes of determining required minimum distributions. A person who has a right to an employee's benefit as only a potential successor to the interest of one of the employee's beneficiaries upon that first beneficiary's death is not considered a beneficiary. The 2002 final regulations clarify that this rule does not apply to a person who has any right to an employee's benefit beyond a mere potential successor to the interest of one of the employee's beneficiaries upon the death of that beneficiary.

Thus, if a beneficiary has an income interest in a deceased's IRA and a second beneficiary has the remainder interest, the second beneficiary's life expectancy must be considered in determining who are the deceased - designated beneficiaries.

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