Year of Death RMD (spouse sole beneficiary)

Good morning

I am looknig for guidance in respect to the following fact pattern:

T-IRA account owner, 79, passed away in 2012
RMD was not taken prior to death
Spouse, 78, sole beneficiary

Spouse intends on immediately rolling the IRA into her own T-IRA

Is the surviving spouse required to take the 2012 minimum distribution on behalf of the deceased spouse?
If yes, which distribution table does she use?

Thank you in advance
Brian



Brian,
The surviving spouse must complete the decedent’s remaining RMD for 2012. This is true regardless of whether the spouse rolls over the account or maintains it as an inherited IRA. This 2012 RMD is not changed as a result of the death of the IRA owner. That RMD was determined from the Uniform Table using the 12/31/2011 IRA balance and the age the decedent would have reached had they lived through the end of 2012.

There is no reason to delay the rollover however since the surviving spouse will have lower RMDs as the owner starting in 2013 than as the beneficiary. In addition, the rollover protects the surviving spouse’s own beneficiaries ability to use their own life expectancies when they eventually inherit.



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