IRA owner had already attained RBD and was taking RMDs. He died in 2008 prior to taking RMD for this year. Does the RMD have to be made for 2008. If so, to whom? The designated beneficiary? The estate?
If the designated beneficiary is the spouse, does that change the answer?
Thanks.

My understanding is that the 2008 MRD must be paid to the beneficiary (in this case spouse). Therefore, spouse can only rollover the non-MRD portion of the account.