Ex-spouse inherits ex-husbands IRA

If ex-wife inherits ex-husbands IRA would she be considered a non-spousal beneficiary? I assume yes but didnt know if there were any PLR’s on this or not.

Thanks in advance.

Nick



Marital status is determined on the date of death, and therefore a surviving ex spouse is not treated as a surviving spouse, but as  a non spouse beneficiary.



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