Client inherited a traditional IRA from her husband, who was age 38 at the time of his death in 2005.  She has received notification from the investment company that she should have been taking RMDs and that now she will owe a hefty penalty.  She asked about a stretch IRA, but it's my understanding that that applies to non-spousal beneficiaries.  In my research, I found this table https://www.irs.gov/retirement-plans/required-minimum-distributions-for-ira-beneficiaries , and it seems to say that because he was well below the required age for an RMD, she will have to start RMDs when he would have turned 70.5.  But because the investment company has said otherwise, I'm concerned I am missing something.  If so, can you help?  Thanks for any advice you can give me, and best wishes for a happy holiday.