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Diana, age 50, was the named beneficiary on the IRA of her mother, Frances, who just died. The IRA had an account balance of $4,000,000.

Diana, age 50, was the named beneficiary on the IRA of her mother, Frances, who just died. The IRA had an account balance of $4,000,000. What is the key difference regarding when Diana must receive distributions from this IRA, compared to her late husbands?

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