Distributions After Death- 401(a)(9)

[Guest MJO]

In regard to a qualified plan, is the life expectancy of a participant who dies after reaching age 70 1/2 used to determine the distribution paid in the year of death or is it the life expectancy of the beneficiary? I was not sure in regard to the minimum distribution requirements whether a distribution could even be taken before the year after the year of death of the participant. Thank you!

[Belgarath]

My understanding is that for the year of death, you use the age of the participant. If the designated beneficiary is an individual, then you would use the beneficiary's life expectancy for the year AFTER the year of the participant's death.