Husband and wife each have an IRA. Both are over age 70 1/2. Husband is using straight life calculation, while wife is using JSA table with recalculation. Husband dies in 1997. The 1998 distributions, based on 1997 balances, are calculated from each IRA as in the past. In 1998, however, the wife combines the husband's IRA with her own, so that at 12/31/98 there is only one IRA. Two children are now the beneficiaries. For 1999, what life expectancy would I use? I am leaning towards straight life, using the life expectancy of the spouse. Am I on the right track? Thanks!

By combining his IRA into her existing IRA, she blew a tremendous opportunity to use the joint life expectancy of herself and the kids (subject to MDIB while alive) on the inherited portion.

It also looks like she did not properly compute the 1998 MRD, since his life could not be used if his life was being recalculated.

It APPEARS that you need to compute her distribution based upon her single recalculated life expectancy. What's worse is that when she dies, it all must come out by the end of the following year.

BIG opportunity wasted.

I agree. Thanks for your answer!