MRD or not?

[cheersmate]

A non-5%-owner participant passed away at the age 79 in 2013; she was actively working up until her passing. Her named beneficiary is her son. Total Acct Bal $372.18. Had she retired in lieu of passing, her RBD would be 4/1/2014. If the named non-spouse beneficiary elects to rollover the Acct Bal, is he required to receive at least a portion of it to satisfy RMD rules based on his 2013 age, single life factor? Would your answer change if the distribution occurs Jan 1 2014 or Apr 1 2014?

[My 2 cents]

Off the cuff guess - the only minimum distribution rules that will matter will be those governing death benefits payable to non-spouse beneficiaries. I would not anticipate that a piece of the distribution has to be carved off as though the participant had retired, triggering the minimum distribution rules governing participants.

[Bird]

I agree; this is simply an RMD on account of death.

[GMK]

For future reference, print Post #2 by ERISAtoolkit in this thread:

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

in your RMD note book.