The IRS says in this document.:
Required minimum distributions (RMDs) must be taken each year beginning with the year you turn age 72 (70 ½ if you turn 70 ½ in 2019).
So if your late husband did not reach age 70 1/2 in 2019 (i.e. born after 07/01/1949), you would not be required to take a RMD until 2022.
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