My mother passed and her IRA was in a family trust. Are distributions from the dissolved trust considered personal income for the beneficiaries?

I'm sorry for your loss. When an Individual Retirement Account (IRA) is held in a trust and the trust is dissolved due to the death of the original owner, the distributions to the beneficiaries are generally considered taxable income to those beneficiaries. The taxation of the distributions depends on the type of IRA (Traditional or Roth) and the specifics of the trust. For a Traditional IRA, distributions are typically taxed as ordinary income to the beneficiaries in the year they receive them. This is because the funds in a Traditional IRA are pre-tax contributions and have not yet been taxed. For a Roth IRA, the contributions were made with after-tax dollars, so the distributions might not be taxable, provided certain conditions are met (such as the five-year rule for tax-free earnings). The trust itself may have provisions that dictate the timing and method of distributions, which can also affect the tax implications. It's important to review the trust document and consult with a tax professional or an estate attorney to understand the specific tax consequences for your situation. Keep in mind that the SECURE Act, passed in December 2019, changed the rules for inherited IRAs for non-spouse beneficiaries. Most non-spouse beneficiaries are now required to withdraw the entire balance of an inherited IRA within 10 years following the death of the original owner. There are no longer required minimum distributions (RMDs) each year, but the account must be fully distributed by the end of the 10-year period. This can have significant tax implications,

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