Q: client in early 50’s. Inherited a benef. IRA from husband (who passed away in 2015), who had inherited it from his mother about 6 years earlier when she died. The original IRA owner (my client’s deceased mother in law) was over 70.5 at TOD and was already taking RMDs. The son (i.e. deceased husband of my client) continued taking the RMDs as needed (he was about 60 when he passed away). Since this client is new to me, the IRA was titled elsewhere when she took it over from her husband, and there is no mention of the mother in law’s name in the title, just his name. So, when figuring her 2016 Benef. RMD (yes, yes, which we know is late – that’s another story), do we use the husband’s date of birth/death or the mother-in-law’s? I’m thinking we use his when calculating, as his name is the only one left in the titling of the account now. Thanks for guiding me here.