RMD for Multiple Beneficiaries

[Dougsbpc]

We administer a DB and PSP where a participant in both plans died earlier this year.

He was still working at the time of death and therefore had not begun receiving benefits from either plan. however, he was over age 70 1/2 and had begun RMD's a few years ago and had not taken the 2007 RMD by the time he died. The surviving spouse is 51% primary beneficiary to his pension benefit and his three children are together the remaining 49% beneficiaries. In the PSP the surviving spouse is 100% primary beneficiary.

Our understanding is that the beneficiaries in both plans will be required to receive the RMD's as they would have been calculated had the participant lived (i.e. the same way they were determined in the past). This because he did not receive his 2007 RMD before he died. Now next year the RMD would be calculated based on the oldest beneficiaries life in the DB and the life of the surviving spouse in the PSP.

Does anyone disagree with this?