IRA RMDs after death

[Guest stacy1]

If the owner of an IRA dies in 2002 before taking his RMD for the year must his spouse who is over 70 1/2, as designated beneficiary, take a distribution from his IRA? If so, is the amount based on his RMD or her RMD?

Thanks

[JAMES PATRICK]

It is based on his RMD.