Spousal Beneficiary

If spouse takes assets as her own ( age 68) and the deceased spouse was 72. Does she need to take an RMD in the year she inherits the assets or can she wait until she is 70 1/2?



Since spouse passed after his RBD, his RMD for the year of his death must be completed, either by him or by the surviving spouse. If the surviving spouse elects to assume ownership of the inherited IRA in any year after his year of death, the RMD for that year treats her as the owner for the entire year.  Since she is 68, there is no RMD until the year she reaches 70.5. other than completing the year of death RMD.

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