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By Andy Ives, CFP®, AIF®
IRA Analyst
Follow Us on X: @theslottreport


I know you can delay taking your first required minimum distribution (RMD) until April 1 of the year after you turn age 73. If you convert your entire IRA into a Roth before that date, but after you turn age 73, do you still have to take your first RMD distribution? Or is no distribution required as the entire IRA is converted prior to April 1 of the following year?

Best regards,




Once you hit January 1 of the year you turn age 73, there is no avoiding the RMD. Converting the entire IRA prior to turning age 73 that same year, or even before April 1 of the year after you turn age 73, does not help. The RMD will need to be taken prior to any conversion. If the RMD is erroneously converted, it will be an excess contribution in the Roth and will need to be removed.


I have a question about an inherited traditional IRA. The definition of an “eligible designated beneficiary” (EDB) includes any individual who is “not more than 10 years younger than the IRA owner.”  What about a person who is older than the original owner? Is such a person an EDB?


You are correct that one of the ways to qualify as an EDB is to be not more than 10 years younger than the IRA owner. This also includes anyone who is older than the IRA owner. Consider it this way: Subtract 10 years from your age. Anyone in the world who is that age or older qualifies as an EDB on your IRA.