Alternate Payee and RMD

[ERISA25]

Facts are that a spouse through a QDRO has a separate account under participant's (who is alive) employer-sponsored plan. I realize that under Treas Reg. 1.401(a)(9)-8, Q&A-6 the APs account is separate from the participant's and RMDs are generally determined according to employee's required beginning date. My question is what happens when the alternate payee rolls the money over to an IRA. Would that money still be subject to the employee's required beginning date or would it now be subject to the alternate payee's beginning date?

[QDROphile]

The distribution from the plan cuts the connection with the plan and the participant. The IRA stands on its own.