Remedy for PSP distribution to estate, not designated beneficiary?

[Guest mkaplan1]

Profit sharing plan owner died in Oct. 2004 after his required beginning date. His RMD for 2004 was paid to his estate, not his spouse, even though decedent had designated his spouse as beneficiary. The distribution check has been deposited in the estate checking account. Is there any remedy for this situation?

Thanks for any help you can offer.

[mbozek]

The estate should write a check to the spouse as the bene and deduct the payment from the income of the estate. Only other option is to return the payment to the plan and have the plan issue a revised 1099.