A child has been making the required withdrawals from the deceased parents' IRA accounts (inherited accounts). Based on the rules for 2009 that minimum required distributions are not required - would this fall into that category? The deceased parents never had attained the age of 70.5. Any guidance is greatly appreciated.

Payments to beneficiaries fall under the Required Distribution regulations and have been suspended for 2009. It does not matter that the parents had not reached 70 1/2 at the time of their death. The Worker, Retiree, and Employer Recovery Act of 2008 suspended all 2009 required distributions including those to beneficiaries.

See also IRS Notice 2009-9 HERE