RMD when owner dies

[joanmcq]

I just want to make sure I'm getting the new rules correct.  Have married couple, the IRA account holder died and spouse inherited it.  Spouse does NOT have to follow the 10-year rule and can take RMDs out based on his life expectancy.  Or he can roll it to his own IRA and take out according to the IRA rules, once he turns 73.

[Lee B]

My understanding is that the Ten Year Rule does not apply to spouses. The surviving spouse can make an election to be treated as the owner not the beneficiary

in which case the RMD is determined as if he was the owner at the beginning of the year of the election.

Here's an IRS explanatory chart :   https://www.irs.gov/retirement-plans/required-minimum-distributions-for-ira-beneficiaries