Clear Money Guide
What this guide covers
A quick view of the questions and evidence developed below.
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Updated July 28, 2026. Quick answer: A minor child of the account owner is an eligible designated beneficiary and can stretch distributions over life expectancy — but only until they reach majority, at which point a 10-year window begins. A grandchild does not qualify.
Two phases, not one
This is the only beneficiary category with a built-in expiry. The stretch runs while the child is a minor; on reaching majority the 10-year clock starts, and the account must be empty ten years after that.
| Phase | What applies |
|---|---|
| While a minor | Life-expectancy distributions |
| From majority | 10-year window begins |
A grandchild is not covered. The category is the owner’s own child. Leaving an IRA to grandchildren — a common estate-planning instinct — puts them straight onto the 10-year rule.
Get the inherited-account decision right the first time
Deciding when to take money out of an inherited account is a tax question as much as a rules question, and an adviser can price the withdrawal schedule against the rest of your income before a deadline sets the timing for you.
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The timing consequence worth planning around
The ten years after majority land squarely on a young adult’s early earning years, which is typically when their marginal rate is climbing fastest. Whether that is good or bad depends entirely on the child, and it is one of the few cases where the account’s schedule and a person’s income trajectory are knowably misaligned in advance.
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.