RMD after death after RBD

[Gary]

A participant is a 5% owner and has been receiving RMD from Db plan.

The beneficiary is the adult child.

The participant dies in 2010 at age 83.

The plan provides a non spouse death ben of PVAB.

Say the annuity is 1,000 per year.

Does it make sense that an RMD of 1,000 need be made to deceased for 2010? and then distribute lump sum as a rollover to son? I believe he would have to be taxed by the end of the 5th year.

Thanks.