Your self-directed IRA generally passes to the beneficiary or beneficiaries you have designated. The options available to beneficiaries depend on factors such as their relationship to the account owner, the type of IRA, and applicable IRS distribution rules.

Beneficiaries may be able to maintain alternative assets within an inherited IRA while completing required distributions. Different rules apply to spouses, non-spouse beneficiaries, trusts, and other beneficiaries.

Because inherited IRA requirements vary by beneficiary and individual circumstances, beneficiaries should consult a qualified tax or estate planning professional regarding their options and distribution requirements.