RMD when IRA owner dies at age 70 1/2

[steve-o]

IRA owner died in 2013. She turned 70 1/2 in 2013 prior to her death. She took some monthly distributions from her IRA, but not enough to satisfy the RMD. Required beginning date for taking RMDs would be April 1, 2014 from my understanding.

Son is beneficiary of IRA. He would be required to start taking distributions in 2014, based on his age that year, using the single life table. (Alternatively, he could take all within 5 years, but he wants to extend as much as possible).

My question is this: Does anyone have to receive any additional distributions in 2013? Would the estate have to claim additional RMD that would have been required to go to the owner prior to 4/1/14? Does the beneficiary have to pick up the remainder by 12/31/13? I have read some conflicting info on this.

[GMK]

This may help:

http://benefitslink.com/boards/index.php?/topic/48347-ira-owner-turns-age-70-12-but-dies-before-rbd/

see post #2 (by ERISAtoolkit): "... the death RMD rules preempt the lifetime RMD rules." Under the death RMD rules, the participant did not reach her required beginning date. Item 4 of post #1 applies.