roth ira became spousal roth ira

does the five year apply if your husband dies and passes to wife. he had it for over 5 years. wife over 701/2 of age



When a surviving spouse assumes ownership of deceased spouse’s Roth IRA, the holding period is the longer of the year either spouse first contributed to a Roth IRA. Therefore, in this case the wife would own a fully qualified Roth IRA because she is over 59.5. It is best for the wife to elect to assume ownership of the Roth IRA rather than taking a distribution and using up her one permitted rollover.

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