Wife is the primary owner of her IRA and named her husband as primary beneficiary(100%), she did not name a contingent beneficiary for her IRA. Both wife and husband are over 70 1/2. Wife passes away and husband passes away 5 days later. The wife and husband have 6 children named in their trust equally but not named on the IRA beneficiary form. Questions? 1)Typically depending on custodian can the IRA be set up titled in the estate of the deceased husband with executer named of estate in the title and required distribution be taken according to the single life table less 1 year each year for husband to keep the assets tax deferred in the IRA? 2)Typically does this IRA account have to go to probate to name executer of estate if there is a will and trust? 3) Would the 6 children have any option to roll the money back into a beneficiary IRA if the entire account was paid out in a full distribution to estate of deceased husband? 4) Is there a 60 days rule to move money back into a beneficiary account for each child if the will/trust determine the money to be split equally? Looking for the best options for this case that came into my office. Long time reader. Walt