The law doesn't include special required minimum distribution rules for married couples.
Inheritance taxes don't apply. However, IRA distributions must be taxed eventually.
If you need to make an early withdrawal from a Roth IRA CD, it will likely cost you.
You may be out of luck in proving the IRA contributions were nondeductible, but try this.
Now that you have invested in a tax-deferred annuity, don't let the tax issue consume you.