The rules governing the inheritance of an individual retirement account (IRA) when the IRA owner dies are complicated, but one aspect is straightforward: When the IRA owner dies, the current tax law ...

For many couples, retirement doesn't happen for both partners at the same time. If you've retired but your spouse is still in the workforce, you might assume your days of contributing to an Individual ...

Generally, you can’t contribute to an individual retirement account (IRA) unless you earn an income in a given year. The spousal IRA, however, is an exception to this rule. If one spouse works and the ...

In a recent monthly column, Ed Slott reviewed the options of a young widow who is the beneficiary of an IRA. Following is a summary of the two main options available to a widow in this position. The ...