Client has already begun minimum required distributions and dies. His surviving spouse (the designated beneficiary) will elect to treat the IRA as her own. She is also past age 70.5, and will begin minimum required distributions in the year after death. Question: Must a minimum required distribution be made in the year of death using the decedent's method?

Since there is no clear guidance from the IRS on this issue, we have always advised the beneficiary to take the decedent's required distribution in the year of death. Remember that a required distribution cannot be rolled over.

It's the safest course of action.