Client, past the required beginning date on the date of death, died in December 2013 at age 77. The primary beneficiary of the IRA account is his wife, age 75. The IRA account has not yet been rolled over to an IRA for his wife. No distributions have been taken so far in 2014.

We are about to rollover the IRA to his wife via spousal rollover. After the rollover takes place, the plan is to take her RMD for 2014. Therefore a few questions:

1. Is the RMD amount she must withdraw from this rollover IRA in 2014 based on her age on 12-31-2013 or the age the deceased IRA owner would have been on 12-31-2013?

2. Is it correct that NO RMD needs to be withdrawn from the deceased owner’s IRA account prior to the spousal rollover?

Thank you.