Question #$30$ of $30$

Question ID: $1541282$

Ted died in a car accident on January $31$ st of this year shortly after celebrating his $67$ th birthday. His $60-$year$-$old wife, Heather, is the sole beneficiary. She does not need income from this IRA. Her best distribution option would be to

A$)$ roll the funds into an IRA in her name and begin distributions when she reaches age $73.$

B$)$ begin distributions from the IRA by December $31$ st of next year.

C$)$ take distributions under the $5-$year rule.

D$)$ begin distributions from the IRA by December $31$st of the calendar year Ted would have attained age $73.$