Successor Beneficiary

T-IRA owner died pre-secure Act 1.0 & after his RBD for RMDs
Beneficiary, the son, has been stretching payouts for years. Son died this year. His wife is the benefciairy

Question
Whose life expectancy does the surviving spouse as successor beneficiary use? Hers? Or does she continue where the original beneficiary left off?

I believe the wife as SB is now subject 10 year payout. Confirmation needed

Thank you



The wife must continue the RMD schedule of the son, complete the 2023 RMD if son did not do so, and also drain the inherited IRA by the end of 2033.



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