Death distribution and rollover

[Guest steve55]

Hi,

Partnership profit sharing plan partner/participant died June 2004. All RMD were taken during 2004 based on year end 2003 plan value and the plan balance was rolled over into spouse's IRA. In March 2005 a plan contribution was made by the partnership for 2004 partnership earnings for the Jan - June period.

Questions:

1. Does an RMD have to be made in 2005 (plan balance was 0 12/31/04)?

2. If so, what is the RMD based on?

3. If not, can the spouse roll over the entire amount to her IRA?

Thank you for your help.

Steve