Is an RMD required in the year a spouse deceases? I have a client that lost her husband in September of 2013. His IRA was rolled to her IRA account after his death in 2013. The RMD on her account for 2013 was calulated on the 12/31/2012 balance. Therefore, no funds were withdrawn from the deceased spouse in 2013. We were told that the RMD for the wife would be recalulcated to take into account the higher balance for the 2014 distribution. I would like to verify that this is correct.