Surviving Spouse and RMDs
Original IRA owner dies at age 74, surviving spouse is sole beneficiary and is age 69. If the surviving spouse is moving the IRA into their own, do they have to take an RMD for the decedent before moving assets? I would assume that they do, but want to confirm.
Thanks!
Permalink Submitted by Alan Spross on Thu, 2010-01-14 23:27
If survivor does the rollover in the year spouse passed, the RMD for that year is based on the decedent and must be taken out.
However, due to the odd mix of the 2009 waiver and the unknown date of both owner’s death AND the date of the rollover, please provide those details. Thanks.