Inherited IRA – Spouse one of multiple beneficiaries
When a spouse is one of three beneficiaries and the decedent’s account is split into three separate decedent IRA’s can the spouse roll her decedent IRA into an IRA of her own at a later time?
I know the spouse can do this if she is the sole beneficiary. But I’m not sure if having multiple beneficiaries changes things.
Thank you!
Permalink Submitted by Alan Spross on Wed, 2012-06-06 20:18
Yes, the spouse can still roll over her share to her own IRA at any time.
If the surviving spouse does the rollover in any year following the year the spouse inherited the IRA, the RMD for that year is determined as if she owned the IRA all year.