The RMD beginning age was recently increased, it is now 73 (for anyone who has not already started RMDs under the old rules.)
Therefore, your spouse will reach their RMD beginning age in 2026. That means they will generally take their first RMD in 2026. They can delay the first RMD to as late as April 15 April 1, 2027, but then they would also need to take the 2027 RMD in 2027.
https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs
The RMD beginning age was recently increased, it is now 73 (for anyone who has not already started RMDs under the old rules.)
Therefore, your spouse will reach their RMD beginning age in 2026. That means they will generally take their first RMD in 2026. They can delay the first RMD to as late as April 15 April 1, 2027, but then they would also need to take the 2027 RMD in 2027.
https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs