3903.01 / What special required minimum distribution rules did the IRS 2024 SECURE Act RMD regulations create with respect to spousal elections after the employee’s death?
Under the 2024 final RMD regulations, the surviving spouse will automatically be treated as the participant (without the need to make a special election) if all of the following are true: (1) the surviving spouse is the sole beneficiary, (2) the original participant died before their required beginning date and (3) the surviving spouse will receive payments under the life expectancy rule (rather than the ten-year rule).1
If the original participant died after their required beginning date, the surviving spouse must make a separate election to be treated as though they were that participant.2
This election is only available when the surviving spouse’s first RMD would be in 2024 or later. If the original participant would have reached their required beginning date in 2024 or later, the spousal election is permitted.