Permalink Submitted by Alan Spross on Thu, 2009-01-08 18:32
The one exception to that occurs when the original beneficiary is the surviving spouse, and the surviving spouse passes before RMDs are required. (Does not apply to surviving spouse of a surviving spouse).
Pub 590, p 37 – Death of Surviving Spouse
Permalink Submitted by Al Fry on Thu, 2009-01-08 17:06
Yes, however only over the remaining life expectancy of the deceased beneficiary. It has nothing to do with the new beneficiary’s age.
Permalink Submitted by Alan Spross on Thu, 2009-01-08 18:32
The one exception to that occurs when the original beneficiary is the surviving spouse, and the surviving spouse passes before RMDs are required. (Does not apply to surviving spouse of a surviving spouse).
Pub 590, p 37 – Death of Surviving Spouse