Hello!

Hoping someone could help me with a RMD question.

Our client’s spouse died this year at the age of 69, obviously before her RBD. The husband then rolled her IRA into his own. He is 74 and taking RMDs.

I’m trying to determine if he should include his wife’s balance in his RMD calculations. Or, does he calculate this year’s RMD based on his own 12/31/15 balance.

Thanks in advance.