Allows a surviving spouse of a participant who dies before commencing RMDs to elect to be treated as the employee for RMD purposes, thereby delaying when RMDs must commence.
Spouses
Reform of family attribution rule
The aggregation rules that determine the degree of common ownership in a business have been updated in two situations: Inequities addressed where spouses with separate businesses reside in a community property state versus those who reside in separate property states...