Sorry if you’ve covered this before. I’m brand new at this “forum” stuff. My client, age 50-ish, inherited from her mother, an IRA that had originally come from her father (who died first). I presume the mother took the IRA as her own when the father died. Can distributions be stretched out using the daughter’s single life, or is that a one-time opportunity that the mother used up? Put another way, if the mom “took the spousal IRA as her own”, does that entitle her heir to stretch the distributions based on her life expectancy?
Finally, is there a page citation in Pub 590 that I can reference?
Thanks for any help on this.