Inherited IRA (2nd generation beneficiary)
Traditional IRA account owner dies
Daughter 100% primary beneficiary
Daughter subdsequently dies
husband 100% beneficiary
Is a spousal rollover an option for the husband? or
Is the husband stuck using his wife’s remaining life expectancy (reduce by one method)
Any guidance is appreciated.
Thank you.
Permalink Submitted by Alan - IRA critic on Mon, 2013-03-25 22:02
The daughter’s husband cannot roll over this account since it is a non spousal beneficiary IRA. He must continue as you indicated, using his wife’s remaining life expectancy divisors less than 1.0 each successive year.