After the loss of a spouse, don’t do anything for the next ninety days to six months because you will act emotionally. However, that’s limited advice. There are two different people that can inherit a Roth IRA: a spouse or a non-spouse. If a spouse inherits it, they can roll it over into one name. Something to consider: with an IRA, you have to wait until 59.5 to get it out. Otherwise, you can elect to take it as an inherited IRA where you have access to the money, and there is no penalty for taking the money out before 59.5. If the living spouse doesn’t have a job, they may want to recognize money from that IRA at a much lower tax bracket than they may find themselves in future years. Make lemonade out of lemons and be smart with what’s going on.