Timing of RBD due by 4/1/05

[Guest mpark]

Participant terminated 11/22/04. Turned 70 1/2 on 8/22/02. 1st MRD due 4/1/05.

Can it be done now?

[WDIK]

Yes.

[Lynn Campbell]

Yes, and if there is any distribution to this person in 2004, the MRD must be paid in 2004 too. So if the participant wants to rollover their account, have the MRD for this year paid first.