A friend of mine died in mid-November, 2012. She was 88 years old. She had not taken her RMD for 2012 by the time of her death. She had three beneficiaries for the IRA and they inherited roughly equal shares (34,33,33%).The beneficiaries are taking out their proportional share of what the decedent should have taken for 2012 and are doing so before year end.My questions are: How does anyone think the IRS will view all of this? Do the inheritors also have to take something else out for 2012? The inheritors are a nephew and two nieces as the decedent had no children of her own.Poz
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