Choosing The Right Structure For A Surviving Spouse's IRA

A surviving spouse who is the sole beneficiary of the balance remaining in their deceased spouse's traditional IRA may leave the account as it is, or roll over the decedent's IRA ino their own IRA, or elect to treat the IRA as their own for all purposes, including the rules of IRC 72(t) as to the imposition of a 10 percent penalty tax if the amount in the IRA is withdrawn before age 59 1/2

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