Understanding Spousal Beneficiary Required Minimum Distribution Rules.

There is more than one way for a surviving spouse to take required minimum distributions (RMDs) from their decedent spouse's retirement account. It can be done following a rollover of the decedent's retirement plan assets or IRA to their own IRA. It can be done after treating the decedent's IRA as their own. It can also be done by affirmatively electing to delay taking RMDs as an inherited account. [ABSTRACT FROM AUTHOR]