Surviving spouse less than 59 1/2, death distributions then make it he

[Guest Steve Palmer]

IRA owner, age 62, dies in early 1999. Surviving spouse will be 59 1/2 in November 2000, before the end of the year following the year of death. SS would like to take penalty free death distribution(s) before 59 1/2 and then make it her own IRA before the end of 2000. Can she do this? In other words, does a taking a death distribution mean she has irrevocably elected to treat it this way?

SS does not want to start a 5-year substantially equal periodic payment plan.

Thank you.

[This message has been edited by Steve Palmer (edited 03-05-99).]