Options for a surviving spouse with respect to the decedent's 403(b)

[Guest stenny]

If a surviving spouse is the sole beneficiary of the decedent's TSA, do they have the opportunity to transfer that TSA into their own TSA?

[Ellie Lowder]

The spousal beneficiary may retain the deceased's TSA as beneficiary of the deceased, in which case RMD requirements would be based on the deceased's age 70 1/2. Or, spouse may roll the account into an Individual Retirement Account. Under current law, I am not aware the spouse could roll into his/her own TSA!

[Guest PeterGulia]

Consider the effect of Revenue Ruling 90-24, 1990-1 Cumulative Bulletin 97 (1990). See Panel Publishers 403(B) Answer Book Qs 5:16-5:17.

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