Hello,

I hope this email finds you well!  I’m also hoping that you can clarify something for me.

The fact pattern is as follows.

An IRA owner passed away on 1/10/2021 after his required beginning date.  His sister was the sole beneficiary and was not more than 10 years younger than the IRA owner.  As an EDB, she began required distributions using her life expectancy (even though they were waived).  She passed away in 7/2024 naming her spouse as the sole primary beneficiary of the inherited IRA.  What are the rules for the spouse as beneficiary beginning in 2025?

Any guidance is greatly appreciated!

Thanks!