Hello trixie44224,
Thanks for participating in our Ask the Experts event today. As to your question, the spouse can either choose to be treated as the account owner or roll her portion of the IRA into her own IRA and apply the RMD rules to her own situation. However, while that is what the IRS allows, each institution may be different in whether or not they allow a surviving spouse to keep the same account, create another one, or require they roll it out.
The daughter, on the other hand, has 10 years to withdraw her portion where the RMD rules do not apply to her situation.
Here is a good article that will give you more information.
