By Ian Berger, JD
IRA Analyst
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I have a question regarding solo 401(k)s. Does a solo 401(k) contribution affect the pro-rata rule when considering a backdoor Roth IRA?




Hi James,

No. 401(k) assets are disregarded for the pro-rata rule on a backdoor Roth. That rule only takes into account traditional IRAs (both pre-tax and after-tax) and SEP and SIMPLE IRAs.


My question is in regard to RMDs under the SECURE Act for designated beneficiaries (adult children) inheriting an IRA due to the death of a parent.

Example: Mom passed away at age 61. She had not reached her required beginning date for her own RMDs.

Can the adult children let the monies accrue in their inherited IRAs for 10 years and then close the account(s) at the end of the 10th year? Or must they start taking annual RMD distributions and then close the account(s) at the end of the 10th year after the death of the parent?

Thank you very much.



Hi Thomas,

The IRS published proposed SECURE Act regulations in February 2022. Those regulations say that certain beneficiaries subject to the 10-year rule must empty the inherited IRA by the end of the 10th year after the year of death and take annual RMDs in years 1-10 of the 10-year period. However, the annual RMD requirement only applies if the IRA owner dies on or after his RMD required beginning date (generally, April 1 of the year following the year he turns age 73). In your example, Mom died before her required beginning date, so the children are not required to take annual RMDs within the 10-year period.