Help to determine the RBD..

[Guest KAGrist]

Please help me determine the RBD. Here are the facts:

1) A non-owner, terminated participant turned 70 1/2 in 2001.

2) This former participant took a total lump sum distribution of his account in 2000, therefore his balance at 12/31/2000 was zero.

3) During 2001, the former participant received an allocation of forfeitures and now has a balance at 12/31/2001.

Will his RBD be: (a) 4/1/2002, (B) 12/31/2002 or © 4/1/2003?

If the participant wants to distribute the total residual amount in his account now, do I need to calculate his minimum first?

Thanks,

Kurt