RMD for beneficiary of spouse of deceased participant

[TPApril]

Participant taking RMD's died.

Spouse was taking Participant's RMD's, by subtracting 1 each year from the life expectancy in year of death of Participant. As Spouse there was no 10 year distribution requirement.

Spouse has now died, so grown children will now be receiving the RMD's.

I believe the factor continues to be subtracted by 1 each year, and then fully paid out within 10 years of Spouse's death.

Question is - the factor is pretty small due to older age at death, so, after taking the current year RMD, can the remaining balance be fully rolled over to an IRA to avoid such large RMD's?

 

[EBP]

Assuming the grown children are the beneficiaries and that this is a defined contribution plan, they would have the right as beneficiaries to elect a rollover to an IRA(s) at any time in most, if not all, plans (RTFD). Any RMDs owed would have to be taken first. After rollover to an IRA(s), the RMD issues are the responsibility of the beneficiaries.