calculating RMD for spouse beneficiary

[M Norton]

84-year-old retired participant is taking RMDs from qualified plan.  He dies in 2018, and his 85-year-old spouse receives his 2018 RMD based on his life expectancy.  In 2019, his now-86-year-old spouse must begin taking RMDs based on her life expectancy, which is only 7.1 years.  Does the RMD have to be calculated using the Single Life Table?  Does she get any break as a spousal beneficiary in the year after her husband's death or is the plan required to treat her as an individual beneficiary?  If she rolls the amount out of the plan and into an IRA, does that help reduce the RMDs for future years?

Thanks!

[Lou S.]

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds

In 2019 I think you are limited to single life of beneficiary or single life factor for the participant from  the prior year minus 1.

If spouse rolls the remainder to an IRA in their name and treats as their own in 2019 (not an inherited IRA) the 2020 RMD would follow the regular rules for RMD of the IRA owner and you can use the longer table for payouts. The one that assumes joint life with beneficiary 10 years younger.