Thank you, qbteachmt, for your help on this. N-2022-53 gave me clarification on the beneficiaries responsibilities beginning in 2023. The notice does not appear to give the decedent a pass on the RMD in the year of death, which, after death, puts the onus on the beneficiaries (correct me if I am wrong). With seven siblings and three IRAs, we are hopeful that the issue will be resolved before the New Year. The loss of a loved one is hard enough. The complexity of deferred savings accounts seems to add a level of confusion that is almost cruel. My goal is give correct information to the grieving parties and to avoid having to file an abatement. We are only good guys if we can keep it simple. Thank you again!