Hello,

My wife, aged 53, passed away in September this year. I am 71. I am the beneficiary of her (traditional) IRA. I understand that I have 4 choices:
1. Treat the IRA as my own, by becoming the owner.
2. Roll it into one of my existing IRAs.
3. Roll it into an annuity plan.
4. Remain as beneficiary of the IRA (I suppose my wife would continue to be the "owner"?)

My questions:
- What are the tax implications of each choice?
- My wife did not have to take Required Minimum Distribution. Do I have to? Can I avoid taking RMD if I opt for choice #4?
- If I choose choice #4, how do I indicate to the IRS that I am doing so?

Thanks!