RMDs-Death of IRA owner after RBD.

[MarZDoates]

IRA owner already begins taking RMDs. Designated beneficiary is spouse (7 years younger). IRA owner dies in 2005.

Is it correct that the remaining RMDs will be calculated using the spouse's life expectancy and the Uniform Lifetime Table?

Thank you!!

[Bird]

The surviving spouse may elect to treat the IRA as his or her own, in fact it is deemed to occur (the election) in certain circumstances. So distributions may stop, or will be calculated using the Uniform Lifetime Table as long as the spouse has a designated bene.

Reg § 1.408-8.Q-5