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If a Roth passes to a nonspousal beneficiary there are certain periodic withdrawal requirements, i.e., the total account must either be withdrawn within 5 years or else the account be withdrawn over the life expectancy of the beneficiary in periodic payments. My question is whether or not a beneficiary, having selected the periodic lifetime withdrawal method, can draw the account down faster than the required minimum distribution? Asked differently, is the minimum required distribution also a maximum distribution?
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