What are the beneficiary IRA rules for 40 year old 401(k) holder who passed away in 2018?
40 year old passed away in 2018 with a 401(k) that is mother is a named beneficiary. She did not reach out to take ownership of the assets until 2024, nor did she take any RMD distributions. Does she fall under the old distribution rules pre Trump tax changes or under the Trump tax rules as far as distributions and RMD penalties for not taking distributions?
