IRA RMD for surviving spouse

The joint is used only when there's a 10 year or more age difference. She should roll it over into her own name and use the single life table. Of course, she should designate a beneficiary on the account, or change it if it was your Dad. If you have siblings, it's a bit easier to break the IRA into multiple accounts, each with its own first beneficiary now than after your mom passes. Lastly - if she is in a low bracket, say 10 or 15%, she should consider rolling enough into a Roth IRA up to the top of that bracket. RMDs increase rapidly at her age and she risks getting bumped to the next bracket as she gets older. The Roth has no RMD, so she should continue to first live off the IRA money. Sorry for your loss, JOE

That is correct.

If she elects to be treated as the owner of the IRA, she is treated as the owner in all respects (including the right to designate new beneficiaries) and she would use Table III (Uniform Lifetime Life Expectancy). If she does not make the election to be treated as owner, she remains the beneficiary of your father's IRA and would use Table I (Single Life Expectancy). --Chris