Husband and wife are both in a plan. Both over 80. Husband dies.

Since the money then goes to the wife, would RMD calculation be the total account based upon her age or would separate RMDs continue to be calculated?

Thanks

Separate RMDs would be calculated.
After she takes the RMD from the amount she inherited from him, she can either:

• Rollover the balance to her own IRA. RMD would be calculated using the uniform table, unless she marries someone more than ten years her junior which would allow her to use the joint table
• Rollover the balance to her 401(k) account. RMD would be calculated using the uniform table, unless she marries someone more than ten years her junior which would allow her to use the joint table
• Take death distributions from the decedent’s (now inherited account) balance. For her distribution options under this choice, see http://www.retirementdictionary.com/qr_benoptions.htm

just to add, the actual options available if she keeps it as 'inherited account' would be determined by the provisions of the plan document.

Also, by plan, I assume you mean qualified plan? If not, please post...

Thank you - I appreciate your time responding.