My question is relatively simple and straightforward, but I have not found an answer online.

BACKGROUND – I and my partner of nearly 40 years are not married. We have always managed our finances separately, although we share household expenses and have one joint credit card (for our groceries). None of our assets are jointly titled. We are both listed as the primary beneficiaries on one another’s bank, IRA, Roth and other accounts – as well as in our wills. We have no children, are both retired (as independent contractors) and neither of us has a pension. She will be 72 this year and I just turned 67.

QUESTION – If one of us should fall terminally ill and then die, how long would we need to have been married so that the surviving partner will qualify for the inherited IRAs to be treated as ‘spousal’ IRAs for distribution purposes? (Is there a section of the IRS code that I can refer to that documents this?) As a side note . . . do the same rules apply for social security retirement benefits?