Inherited IRA from husband RMD age 73

[SFBOB]

Husband died 6-1-2008, age 73, and was taking mandatory withdrawal. Wife age 65 would like to leave full amount in husbands IRA or transfer to hers so that RMD can stop.Page 13-24 1040 Edtion seems to explain what to do, however I am still not sure spouse can stop her husbands RMD. Your thoughts will be appreciated. Bob

[ChEAr$]

Husband died 6-1-2008, age 73, and was taking mandatory withdrawal. Wife age 65 would like to leave full amount in husbands IRA or transfer to hers so that RMD can stop.Page 13-24 1040 Edtion seems to explain what to do, however I am still not sure spouse can stop her husbands RMD. Your thoughts will be appreciated. Bob

First a question. Yous says this was an "inherited" IRA. Are you sure on this point?
Or was wife the beneficiary of it?
If inherited, then there was no beneficiary named, and I doubt any custodian would have
allowed this, unless maybe the beneficiary had been a former spouse, or other person
who is now dead, and therefore with no beneficiary the IRA would indeed empty into
the estate.

[SFBOB]

Sorry Wrong Terminalogy

Wife was the beneficiary of the husbands IRA. The question is can she avoid continuing her husbands RMD due to her younger age? Thanks Bob

[ChEAr$]

Wife was the beneficiary of the husbands IRA. The question is can she avoid continuing her husbands RMD due to her younger age? Thanks Bob

I don't see anything in publication 590 which addresses this particular question.
So I would go with the fact that since she is spousal beneficiary, she may treat it as her
own and roll it over into hers.

[SFBOB]

Thanks Harlin

My thought also. The catch is does any beneficiary, spouse or otherwise need to continue the original IRA owners continued RMD. I would doubt it.Bene could be a teenage boy or girl for example. Thanks for your thoughts.Bob