Spousal rollover after death of spouse

Is there a time limit or deadline for assuming the deceased spouse’s IRA as ones own, rather than creating an inherited IRA?



No, there is no time limit. The spousal rollover can be done immediately or years after the death.  However, once the decision is made it is irrevocable.  There is also a default rule that results in a spousal rollover if the surviving spouse fails to take out the full beneficiary RMD. This can result in the surviving spouse actually owning the IRA while it is still titled in beneficiary form. 

Add new comment

Log in or register to post comments