If your question is whether your father-in-law was required to take out a
required minimum distribution (RMD) while he was alive, you would have to check
with the plan administrator.
As to whether your wife (as beneficiary) needs to arrange an RMD, it depends
on the type of account.
IRA - You are required to take an RMD from an inherited
IRA. Distributions to an IRA beneficiary must begin by the end of the year
following the year of death.
If you took the entire value of the account in one year, rather than
spreading the distributions out over your life expectancy, you can say that you
took all the RMD for 2016. Otherwise, you have to take out a certain minimum
amount each year, or else liquidate the entire account within 5 years of the
original owner's death.
Roth IRAs don’t require RMDs until the death of the owner.
For other types of pension, please see the following IRS publications:
Pub. 575 - Pension
and Annuity Income
Pub. 721 - Tax Guide to
U.S. Civil Service Retirement Benefits
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