Deceased Participant RMD

Just some clarification please...   If an owner participant dies before the year end but after the RBD (I was told he is way past 72), the RMD should have been taken before 12/31... correct?

Thanks

Yes if he died after his RBD and an RMD was required for the year it should have been taken either by the owner before their death or by the beneficiaries after his death.

Thanks... was hoping for an exception but it is what it is.  The CPA messed up... not my client, not my problem.

Follow-up....

The surviving spouse and sole beneficiary must take an RMD for 2022.  What table would I  use?  This single life for use by beneficiaries?

2021 Publication 590-B.pdf

Let me clarify my situation...

Dr. Bob was 75+
He died late December 2021
- Dr. Bob must take an RMD for 2021 dead or alive... got it.

Dr. Bob (dead) Still has a plan balance in 2022
- I am assuming Dr. Bob does not need to take an RMD for 2022... right? 
- Dr. Bob's wife (sole beneficiary)... must she take a 2022 RMD from the plan? (She has already rolled it over to her IRA)
  - and if so we would use Table I (Single Life Expectancy) (For Use by Beneficiaries)... yes?