I've tried to read the IRS instructions but I find it somewhat confusing. I would appreciate an informed answer. Husband and Wife, both over 75, had already taken their required IRA distribution for 2007. Husband recently passed away. Wife will be the sole beneficiary of husband's IRA. When the wife converts his IRA to her ownership, is there any further distribution that is required for 2007? Or is she just required to take a regular distribution in
2008 based on the sum of the value of all her IRA (his now added to hers)on 12/31/2007? TIA