Death before RMD Taken

[MarZDoates]

403(b) participant had already begun receiving RMDs from her TSA. She passed away earlier in 2004 without having taken an RMD. No RMD was paid to her beneficiary for 2004. Is there some sort of exception to the penalty for not taking the RMD in year of death?

[mbozek]

Its been discussed before on the distributions board, that if participant dies after 4/1 following age 70 1/2 then there must be a MRD to some beneficiary for year in which participant dies. See rules for requesting removal of penalty on 5329 form.