Inheriting a SDIRA that holds investment property

[Peter Peter]

I haven't found an answer to this specific question on BP or elsewhere online: if I die, and my SDIRA that holds investment property goes to my adult child, what are his/her options?  The account has to be drained in 10 years right?  Assuming he/she does not sell the property at the end of 10 years, at that point will taxes be owed on the property's appraised value?

[Dmitriy Fomichenko]

The beneficiary would have to open an inherited self-directed IRA; the assets will be rolled over there. Yes, they will have 10 years to distribute. If they don't sell the property - it would have to be distributed from the IRA as "in-kind distribution". Distributions from IRA are taxable.