By Elliot Raphaelson
Q: I recently inherited a traditional IRA from my deceased mother, who was 76 and had been taking RMDs each year. Based on everything I had read, I thought that I did not have to take any required distributions (RMDs) in years one through nine, but I would be required under the 10-year rule to liquidate the account in the 10th year. In a recent column you wrote that I would have to take RMDs during years one through nine based on life expectancy tables, because my mother had already been taking RMDs. Which information is correct?
