Hello,

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

The fact pattern is as follows:

The original IRA owner passed away on 1/10/2021, after his required beginning date.  His beneficiary was his sister who was not more than 10 years younger than the original beneficiary.  Even though RMDs for beneficiaries were waived at the time, the sister established RMDs based on her life expectancy as an EDB.  The sister passed away earlier this year (7/2024) naming her spouse as the beneficiary of the inherited IRA.  What are the rules for the spouse as the successor beneficiary of the inherited IRA beginning next year?

Any guidance is greatly appreciated!

Thank you!