Roth IRA – Spousal Beneficiary
Roth IRA owner died naming his spouse sole primary beneficiary
She mae his IRA her her own
She never had a Roth IRA prior to the establishment of this one
Question
Does she “absorb” the deceadent’s “Roth clock”? or does the clock start over again?
Thank you
Permalink Submitted by Alan - IRA critic on Thu, 2017-05-18 18:01
Per IRS Reg 1.408A-6, Q 7, the surviving spouse is treated as if she was the original Roth owner, therefore the 5 year holding period starts when the deceased spouse first made a Roth contribution.