Updated July 28, 2026. Quick answer: Five categories: a surviving spouse, a minor child of the account owner, a disabled beneficiary, a chronically ill beneficiary, and anyone not more than ten years younger than the owner. They can generally stretch over life expectancy rather than emptying in ten years.
The five
| Category | Note that catches people |
|---|---|
| Surviving spouse | Has additional options nobody else does |
| Minor child of the account owner | A grandchild does not qualify — it must be the owner’s own child |
| Disabled beneficiary | Statutory definition, not a colloquial one |
| Chronically ill beneficiary | Requires certification |
| Not more than 10 years younger | Catches siblings and partners of similar age |
The minor-child category is the one most often misread. It applies to the owner’s minor child, not to any minor. And it is temporary: the stretch generally ends when the child reaches majority, at which point a 10-year window begins.
Why status is worth establishing early
Eligible designated beneficiary status changes the entire distribution schedule, and the disabled and chronically ill categories require documentation that is far easier to obtain close to the event than years later.
Sources
Final regulations on required minimum distributions, published 19 July 2024; SECURE Act (2019) and SECURE 2.0 (2022); IRC §401(a)(9). Cross-checked July 2026 against professional analyses from Kitces, Grant Thornton, Ascensus, Charles Schwab and Kiplinger. Specific IRS notice numbers for the 2021–2024 waivers, and the exact correction window for reducing the missed-RMD excise tax, should be confirmed against primary source before you rely on them.
This states what the cited authority says. It is not tax advice, and inherited account rules turn on facts about the decedent that no page can verify for you.