RMD after Death but before RBD?

[mgcpension]

A non-owner 401k participant retires at age 79 in Sept 2014, so her RBD is 4/1/2015.

She dies Oct 2014 and her spouse is her designated beneficiary.

Since she died prior to her RBD, does the plan still need to distribute the first RMD amount prior to distributing her account balance to her spouse?

[GMK]

Since the participant died before her RBD, no RMD is required for the year in which she died.

Starting with the year after the participant died, the beneficiary RMD rules will apply.

[Lou S.]

For full details see §1.401(a)(9)-3 Q&A 1 through 6.

[GMK]

and this may help with that:

http://www.irs.gov/pub/irs-tege/epchd603.pdf

[ESOP Guy]

I believe you will find your plan document will spell it all out also. The document pretty much has to reflect the rules in order to get a D letter in regards to the topic.

[GMK]

ESOP Guy is correct, but the IRS notes and other references help 'splain the seemingly simple, but sometimes hard to understand statements in plan document sections. It all flushes out, but not in the first reading ... at least for me.

[mgcpension]

thanks all...it seems the more I read, the more I was confused, so I appreciate the clarifications/confirmations