In 2002, the IRS issued simplified regulations governing required minimum distributions (RMDs) for IRAs. The new rules make elections at the time of one's required beginning date obsolete, and shift the deadline for many of the planning options to a specified date following the IRA owner's death. This article discusses those planning options faced by the surviving spouse.
"Post-Mortem IRA Planning for the Surviving Spouse,"
Marquette Elder's Advisor:
2, Article 7.
Available at: http://scholarship.law.marquette.edu/elders/vol4/iss2/7