It looks like, since children over age 18 are not an "eligible designated beneficiary," the distribution is 10 years until 12-31 of the 10th year after death. BUT the difference is if a person has not started RMDs, the 10 years has no minimum, but if RMDs have started, the beneficiary must use the single life expectancy table (for themself), until the last year when the account must be emptied.
This is for when the surviving spouse rolls the other spouse's traditional IRA into their own.
Just make sure you've named beneficiaries and that they are the ones you want named.
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It looks like, since children over age 18 are not an "eligible designated beneficiary," the distribution is 10 years until 12-31 of the 10th year after death. BUT the difference is if a person has not started RMDs, the 10 years has no minimum, but if RMDs have started, the beneficiary must use the single life expectancy table (for themself), until the last year when the account must be emptied. This is for when the surviving spouse rolls the other spouse's traditional IRA into their own. Just make sure you've named beneficiaries and that they are the ones you want named.
Post: The IRA Decision That Affects Your Kids
Link to comment from April 18, 2026