Client dies in 2013 and has taken the RMD for 2013 – Age 85 DOD
IRA is rolled over into the spouses existing IRA – Spouse Age 84 in 2014
How to determine spouse’s RMD for 2014. We assume we use the year-end value for the deceased spouse’s IRA plus the year-end value for the surviving spouse’s IRA to do the calculation for 2014. Is this accurate?