Generally, if the owner died before beginning required minimum distributions and prior to January 1,2020,...

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Accounting

Generally, if the owner died before beginning required minimum distributions and prior to January 1,2020, the designated beneficiary must:
Withdraw the required minimum distributions for the years after the year of death.
Withdraw the entire amount within ten years after the year of death.
Withdraw the entire amount in a lump sum in the year after the year of death.
Begin to withdraw required minimum distributions when they turn 70(1)/(2).

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