What Every Spouse Needs To Know About Inheriting IRAs

Surviving spouses follow the same rule if the deceased spouse had already reached the age to begin RMDs, 70½. But when the spouse passed away before reaching RMD age, the surviving spouse doesn't have to begin RMDs from the inherited IRA until the deceased spouse would have been age 70½
https://www.forbes.com/sites/bobcarlson/2018/09/18/what-every-spouse-needs-to-know-about-inheriting-iras/

_- Steve