Elliot,Take a look at page 29. Was your mother-in-law 70 1/2 and taking required distributions, or just over 59 1/2 and taking permissable distributions?If the former, it appears that your wife will have to continue taking distributions over her mother's life expectancy. (Isn't that ironic?)If the latter, she should be able to use her own life expectancy.Ira
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