Remarriage – “Successor” spouse inherited IRA
Was there EVER a time (since 2003 anyways)…
When a surviving spouse kept an Inherited IRA as an inherited IRA, and she remarried, but then died before RMD’s ever began –
That her “Successor” spouse could base HIS RMD’s on his own Life expectancy – and still recalculate each year? I know they could never rollover like the first surviving spouse, but for the life of me I THOUGHT I read somewhere they could recalc each year…
(if so sure can’t find it now)
Thank you!!
Permalink Submitted by Alan - IRA critic on Wed, 2025-06-11 19:06
Your question unearths many tangential issues, some of them in gray areas.
Pub 590 has always contained a statement that SS 2 does not qualify for the same beneficiary treatment as SS 1 and states “This rule doesn’t apply to the surviving spouse of a surviving spouse” That is also stated in the 2004 Pub 590. See example 2 on p 9 of 2024 Pub 590 B. What this means is that SS 2 cannot delay RMDs until either the original owner or SS 1 would have reached 73. They would have to take RMDs right away using their own LE, and there is no clarity whether these RMDs can be recalculated or not.
The example also states that SS 2 will not be treated as the owner with respect SS 3 even though they would be for a non spouse beneficiary. Further, if SS 2 is not treated as the owner, then SS 3 would not be an EDB either, they would be a successor beneficiary.
Finally, it’s not clear how any of this relates to the option of SS 3 doing a spousal rollover, but I see no indication that they cannot. If SS 3 is under 59.5 and needs to continue as a beneficiary until 59.5 is reached, I also see no reason that they cannot also use the Uniform Table.
But I have not located detailed guidance that addresses all these IRA issues for remarried surviving spouses.