First, be aware that wills pertain to assets passing through probate, and not assets that have a joint owner, rights of survivorship, or a beneficiary arrangement. Typically, the contents of a will have no bearing on an IRA, by virtue of having a beneficiary arrangement. However, if an IRA passes through probate (as may be the case here) then the will’s provisions would apply. Furthermore, many States have laws on the books that specifically address “simultaneous death”. I’d encourage you to check state law. That said, a properly drafted will often supercedes the default State law. And every IRA is subject to an “IRA adoption agreement”. Those are the “rules of the road”. It’s possible that there is language in that document that handles matters such as this. I’d reach out to the IRA custodian to check. Lastly, make sure there were not “contingent beneficiaries” on the IRAs. A contingent bene only receives funds if the primary is not alive at the time of the account owner’s death. If there is one or more contingent beneficiaries, he/she/they will receive the money and it should not be probated.  All that said… assuming that there were no contingent beneficiaries, and assuming that the simultaneous death rules do apply, then the beneficiary of the husband’s IRA is, indeed, his estate. As of January 1, 2020 if an IRA is payable to an estate, a Non-Designated Beneficiary, it must be distributed within five years of death if death occures before the required beginning date (RBD — April 1 following the calendar year in which the husband turned age 72) or during the husband’s remaining single-life expectancy if he died after RBD. While distributions are being made, the estate must also be kept open, requiring a tax return every year. For this reason, many executors will go ahead and distribute the full IRA in one year. 

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