Deceased spouse in 2016
I have a client who had a much older husband who died in 2016 before the first Secure Act and Secure Act 2.0. At the time of death the deceased husband was not subject to RMDs. At the time he died the begin date for him would have been in 2026 based on his age at the time. Now that RMD begin dates have changed since 2016 and if the new RMD begin dates were used he would be subject to RMDs in 2029. I know that as a spouse she is not subject to the 10 year rule, however does the required begin date change from 2026 to 2029 based on changes in the Secure Acts if she is using the RMD requirement based on his lifetime?
Permalink Submitted by Alan - IRA critic on Sun, 2025-05-04 15:40
Since he was apparently born in the mid 1950s, the year in which his RMDs would have begun had he lived is the year he would have reached age 73. As a sole spousal beneficiary she has no beneficiary RMDs due until that year.
If she will be at least 59.5 in that year, she should elect to assume ownership of the inherited IRA and then her own RMDs would not start until the year she reached RMD. If she was born after 1959, that would be the year that she reached 75.
She would not in any case use his age for calculating any her RMDs. His age only matters to determine when her own beneficiary RMDs must begin, but if she will be 59.5 in 2029, she could assume ownership and never have to take a beneficiary RMD.