Just to clarify….
Let’s say surviving spouse is 50 and deceased spouse 65 and she, surviving spouse, is sole beneficiary. She can then keep the deceased spouse TIRA titled to him as deceased owner for the benefit of her (inherit it), but delay RMDs 5 years until the year he would have attained age 70.5. During this 5 year period, she can make elective withdrawals without the 10% penalty. Then in the year the decedent would have attained age 70.5, she could rollover the IRA to her own then calculate that year’s RMD based on the amount of it as of 12/31 of the prior year using her life expectancy from the Uniform Table….and then not be subject to any further RMDs until the year she attains age 70.5?
Another kind of interesting tid-bit on the new proposed Uniform Table. I calculated the tax savings based on the new survival periods (divisor) and something interesting pops up. The spread on the age is high at 1.7 years for the first few years, but the difference gradually shrinks and is zero by agee 103. The annual tax savings peaks at about age 80 but then due to the large TIRA account balance, actually turns negative at age 88 over the older Uniform Table, assuming an average annual investment return of 5%. But of course, this assumes the RMD would otherwise not have been taken. As you say, if more than the RMD amount will be withdrawn, then as long as the owner is alive, this point is really moot.