Both spouses maintain IRA accounts and both are beyond age 70 1/2 and receiving minimum distributions based on joint life expectancy (not recalculated). One spouse dies and the other wants to rollover into their account. Can the minimum distribution on the total account continue to be calculated under the joint life expectancy?

The surviving spouse will continue to use joint life expectancy on their original IRA. ON the inherited IRA, they should put that into a new account where they can name new beneficiaries and use the new beneficiary to compute minimum distributions.