IRAs - Traditional

In 2014, For filing status of: single, head of household and married filing separately not living with your spouse the phase-out amount starts at $60,000 and ends at $70,000 with no deduction for MAGI more than $70,000.
For married filing jointly or qualifying widow (er)and both were covered by a retirement plan, the phase-out amount starts at $96,000 and ends at $116,000 with no deduction for MAGI more than $115,000.
For married filing jointly or qualifying widow (er)and one was covered by a retirement plan, the phase-out amount starts at $96,000 and ends at $116,000 with no deduction for MAGI more than $116,000. The uncovered spouse uses $178,000 and ends at $188,000 with no deduction for MAGI more than $188,000.
For married filing jointly or qualifying widow (er)and both were not covered by a retirement plan, the phase-out amount starts at $181,000 and ends at $191,000 with no deduction for MAGI more than $191,000.
For married filing separately the phase-out starts at 0 and ends at $10,000 with no deduction for MAGI more than $10,000

You can contribute up to $5,500 ($6,500 if you are 50 or older) provided you have at least $5,500 / 6,500 of wages, salary or net self-employment earnings in 2014 and in the case of a traditional IRA (deductible IRA) , you have not reached age 70 1/2 by the end of the year.

In 2013, For filing status of: single, head of household and married filing separately not living with your spouse the phase-out amount starts at $59,000 and ends at $69,000 with no deduction for MAGI more than $69,000.
For married filing jointly or qualifying widow (er)and both were covered by a retirement plan, the phase-out amount starts at $95,000 and ends at $115,000 with no deduction for MAGI more than $115,000.
For married filing jointly or qualifying widow (er)and one was covered by a retirement plan, the phase-out amount starts at $95,000 and ends at $114,999 with no deduction for MAGI more than $115,000. The uncovered spouse uses $178,000 and ends at $188,000 with no deduction for MAGI more than $188,000.
For married filing jointly or qualifying widow (er)and both were not covered by a retirement plan, the phase-out amount starts at $178,000 and ends at $188,000 with no deduction for MAGI more than $188,000.
For married filing separately the phase-out starts at 0 and ends at $10,000 with no deduction for MAGI more than $10,000

Minimum distributions must be made by April 1 the year after the year you turn 70 and a half.
After the first distribution, minimum distributions must be made by December 31 each year.
Step 1 is to Access the proper life expectancy table. Life expectancy tables are in Appendix C of IRS PUBLICATION 590. Table 1 is for use by one beneficiary. Table 2 is for IRA owners whose spouse is more than 10 years younger than the owner and the spouse is the sole beneficiary. Table 3 is for anyone else.
Step 2 is to Find the appropriate life expectancy amount to determine distribution period.
Step 3 is to Divide the IRA account balance from December 31 of the prior year by the distribution period to calculate the minimum distribution for the period.

Yes. Taxable alimony payments qualify as compensation for purposes of making an IRA contribution. You are subject to the same IRA contribution limitations as one who is working.

Only the spouse of the deceased can roll over an inherited IRA.

Whatever monies earned in that IRA during your marriage is considered a marital asset.
As a result, this means that if you get divorced your spouse will be entitled to 50% of the money.
You would also be entitled to 50% of your spouse's retirement money.
This is true even if you did not name your spouse as the beneficiary of the IRA.

As part of a divorce settlement decree or a legally separately decree of separate maintenance, the transfer of a traditional IRA to you is considered a tax-free transfer and not reportable or taxable.

The account balance of all your husband's IRA's at the time of death is included in the gross estate.