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When must an IRA be completely distributed when a beneficiary is not named? 1. December 31 of the year following the year of the owner’s death. 2. Due date of the deceased owner’s final tax return including extensions. 3. December 31 of the year that contains the fifth anniversary of the owner’s death. 4. Due date of beneficiary’s tax return including extensions.

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When must an IRA be completely distributed when a beneficiary is not named?
1. December 31 of the year following the year of the owner’s death.
2. Due date of the deceased owner’s final tax return including extensions.
3. December 31 of the year that contains the fifth anniversary of the owner’s death.
4. Due date of beneficiary’s tax return including extensions.

 
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