Understanding Who Should Be Beneficiary of Your IRA
How to Turn a Modest Inheritance Into Millions for Your Family
8. What happens if my spouse dies first?
If you don't remarry, you lose the rollover option. This used to be a problem, because distributions after your death would still be based on your and your deceased spouse's life expectancies. But now you can name a new beneficiary, and after you die distributions will be based on the new beneficiary's life expectancy.