Exemptions to to 10 year rule

Husband is 75 and wife is 59.

what are the exemptions for wife to the 10 year rule



A sole spousal beneficiary is an EDB and not subject to the 10 year rule. If wife inherits husband’s IRA, she should elect to assume ownership of it as soon as she reached 59.5. However, if husband passes in an RMD year she is responsible for completing his RMD for the year of death. This can be done from the initially inherited IRA or from the owned IRA once she reaches 59.5.

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