Required Minimum Distribution from DB Plan

[Dennis Povloski]

I have a client who has his first RMD coming up 4/1/06. The plan is scheduled to terminate in July 2006.

Under the DB plan, he has the option of starting a monthly annuity for the RMD or taking an annual annuity each 4/1.

If he decides that a monthly annuity is the best choice for him, and the plan terminates in July, he has only taken 4 monthly installments from the DB. At this point, if he rolls his remaining lump sum into an IRA, how is his rest of his RMD calculated?

Thanks!

Dennis