Do I have to make required minimum distributions on my deceased spouse's IRA?

Spouses who are the sole designated beneficiary of IRA or retirement accounts can:

• Treat an IRA as their own;
• Base the required minimum distribution on their own age or spouse’s age at death (reducing the distribution period by one each year); or
• Iif the owner died before the required minimum distribution start date, withdraw the entire balance by the end of the 5th year or wait until the owner would’ve turned 70½ to begin receiving required minimum distributions.