My mother in law inherited an IRA from her son when he died in 2019 so she was eligible to stretch it over her lifetime–however her lifetime per the table was only 5.9 years as she was 88 years old.  She died this year at age 93 and she never took any distributions from the IRA. My wife inherited half of her mother’s IRA. My question: since my mother-in-law’s IRA was a stretch IRA, does the stretch provision carry over to my wife? Is my wife obligated to take RMDs starting next year or can she/we take whatever we want or nothing from the IRA until the 10th year? My guess/assumption is that regardless of the stretch classification of her mother’s inherited IRA, that the stretch provision does not carry over to my wife.  Any help would be appreciated.