Retirement tax questions

@bmwermuth - 

1) did your father in law take RMD in the year of his death (2021).  if yes, then your wife has no further 2021 RMD obligation.  

2) as far as the new rules that are proposed (and expect those will be the rules), your wife will need to take RMDs EACH YEAR that liquidate the IRA in 10 years. There is a formula that calculates that annual minimum (fairly easy) , but you may need a strategy to be sure it does liquidate in a manner that doesn't force you into a high tax bracket in year 10. 

3) there is no reason Turbo Tax can't handle this once the trustee generates the 1099-R. 

4) have you talked to the IRA trustee on what to do about 2021?