If an IRA has multiple primary beneficiaries, must each of the beneficiaries elect the same distribution option? For example, if one beneficiary choses to take a lump-sum distribution, are the others forced to do the same? Or can they each make their decision independent of each other?

The short answer is "no", if death is before the RBD, which I assume is the case.

I will try to give you a cit to the proposed regulations in a couple of days, but I believe that one beneficiary can elect the five year rule, and another the life expectancy rule.

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Noel C. Ice
www.trustsandestates.net
teleice@Dtrustsandestates.net