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This may help: http://benefitslink.com/boards/index.php?/topic/48347-ira-owner-turns-age-70-12-but-dies-before-rbd/ see post #2 (by ERISAtoolkit): "... the death RMD rules preempt the lifetime RMD rules." Under the death RMD rules, the participant did not reach her required beginning date. Item 4 of post #1 applies.1 point
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