Kyle is Alberts only child. Kyle's father, Albert, retired at the age of 62 and he passed away at the age of 68 on April 5, 2025. Albert had no will or other testamentary instrument; therefore, all of Albert's assets in his estate will transfer to Kyle under Colorado law. Albert did not name a designated beneficiary for his IRA before his death and the custodian has no way to identify Kyle. Albert's birthday would have been November 6^th during the year. Kyle turns age 48 on June 2, 2025. The value of the account is $5,500,000 as of December 31, 2024. The value of the account is $5,300,000 as of December 31, 2025. The value of the account is $4,700,000 as of December 31, 2026.

1. How rapidly should Albert's IRA funds be distributed to Kyle according to IRC 401(a)(9)(B)(ii) and Treas. Reg.1.401(a)(9)-3? [Compare to IRC 401(a)(9)(H)]

• What distribution method is available to Kyle according to IRC 401(a)(9)(B)(ii)?
• Is there a longer distribution method is available to Kyle under IRC 401(a)(9)(H)(i)?
• Is there an additional method of distribution is available to Kyle under IRC 401(a)(9)(B)(iii)? [Compare to (B)(ii) and (H)(i)]

2. What is Kyle's due date for removing all funds from the account if he is trying to satisfy the 5-year distribution method according to Treas. Reg.1.401(a)(9)-3?

3. Does Kyle need to withdraw the funds in equal installments, or may he withdraw all of the funds at one time?

Answer rating: 100% (QA)

1 According to IRC 401a9Bii and Treas Reg 1401a93 the IRA funds should be distributed to Kyle over t... View the full answer