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Technically, you have a payment from the plan to someone who is not even a participant (and not entitled to any payment from the plan). You have a qualification issue that should be corrected under EPCRS (either SCP, if available, or VCP). Good Luck!

Part of the reason I think the 2015 RMDs have to be made before the payment is sent to the IRA is pure logic. (Although in this case I think the rules are clear also-- the RMD comes out as the first dollars) The IRA would claim the it doesn't know what the RMD amount is or would say it is zero. After all to the IRA the 2015 RMD would be computed on the 12/31/2014 balance. What was the balance in the IRA on 12/31/2014? It was zero. The plan had the money on the day that is used to compute the RMD so simple logic says the IRS got that rule right. I know logic and IRS rules don't have to match so maybe the IRS just go lucky this time. Having said that whose life expectancy I would use is another question. I always go back and review those rules and talk inside the firm before I make the final decision as I can always relate to why people feel confused on this topic.