RMD question death of surviving spouse

I am looking for clarify with the following fact pattern…

T-IRA owner, wife, > 70.5 died in late 2015 – she took her 2015 RMD prior to death
Early 2016 her beneficiary; surviving spouse (also > 70.5) made the IRA his own. He named his his step son beneficiary
Short after re titling the account he passed away

Is the stepson required to take a 2016 RMD that on behalf of his step dad

Thank you



Yes. Step dad is treated as if he owned the IRA the entire year and his RMD for 2016 would be based on the 12/31/2015 balance. The step son must take this RMD by 12/31/2016.



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