If I understand IRS rules, a spouse who inherits an IRA from a dead spouse can treat it as her/his own: roll it, use Uniform RMD table (if less than 10 yr. age spread), etc. A non-spouse beneficiary must keep it separate,, begin RMDs, and use the Single Life (Table I) vs. Uniform tables (Table III). Am I close to correct? If not please correct my understanding. Now, what treatment is given when a spouse inherits an IRA from a dead spouse and the dead spouse previously inherited it from a non-spouse? Do the spousal rules kick in or does it have to continue as a separate non-spousal beneficiary IRA?