Form 1099-R

[retbenser]

A participant over 70 1/2 refuses to take RMD (for whatever reason).

Is the TPA required to issue a Form 1099-R?

If not -- how will the IRS know that there is a violation of the RMD requirement?

Thanks.

[BG5150]

The government won't know. Unless the person gets audited.

However, isn't it incumbent upon the Plan Administrator to make the RMD (or is it MRD these days? I never remember!) happen? Is in not an operational failure to not distribute the RMD?