Which statement is correct regarding the minimum distribution requirements for inherited IRAs?

Nonspouse beneficiaries are now allowed to roll over an inherited IRA into an IRA account titled in just their name.

Beneficiaries have the choice of using either the Uniform Table or Joint Life Table when calculating required minimum distributions.

Required minimum distributions are recalculated each year for a spouse beneficiary, and are fixed term for nonspouse beneficiaries.

Beneficiaries must be determined by December 31st of the year of death.