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Interest Accrual-IRA Beneficiary Elections

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Question: 
Are we out of compliance when an IRA account holder dies and we go ahead and internally move the IRA funds into Beneficiary IRA accounts for the beneficiaries before they come in to make their Beneficiary Elections? Are we obligated to continue interest accrual on those funds or should the interest accrual stop at the death of the IRA account holder?
Answer: 

"we go ahead and internally move the IRA funds into Beneficiary IRA accounts for the beneficiaries before they come in to make their Beneficiary Elections"

I am just not sure how anyone can do that or why?

First published on 12/22/2019

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