"Things to keep in mind include: [1] Once RMDs begin for an IRA owner they must continue for a beneficiary upon the IRA owner's death; [2] Generally, there is not a deadline for a spouse beneficiary to treat a decedent's IRA as his/her own IRA ... [3] In a case where an IRA owner passes away without having fully satisfied his/her RMD for the year and there are multiple beneficiaries one of them can satisfy the RMD; and [4] The IRS will eventually release updated model documents and mandate an amendment of IRA agreements."  MORE >>