Hello,

1. For a Roth IRA inherited by a spouse, are RMDs ever required?

2. Can a wife do a Roth IRA conversion on a Traditional IRA that had been owned by her husband? If so, must the Traditional IRA remain in the Husband’s name?

3. For a non-spouse inheriting an IRA, an RMD is required by 12/31 of the year following death of the IRA holder. Is this also true for a spouse inheriting an IRA assuming the spouse sets up as an Inherited IRA (part of #1 above)? Is there a time deadline by when the Inherited IRA must be established (e.g. in place to ensure the initial inherited RMD is taken by 12/31 of the year following death)?

4. Assume husband already was taking RMDs. An RMD would need to be taken for the year of death. However, if wife is not of RMD age she can roll-over into an IRA she owns and delay RMD’s until her required beg. date. Is this correct?

5. Assume husband was not yet taking RMDs. Depending upon wife’s age and need for monies would dictate whether she should Inherit as Beneficiary IRA or Roll into her own IRA – with there being no deadline by which she must roll over the deceased husband’s IRA into her own.

Any feedback would be appreciated. Thank you.