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Deceased participants benefit was rolled over to an IRA in a QTIP Trust for Spouse


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A Participant (Owner) in a 401k PS plan died in July 2022 and his benefit was rolled over to an IRA QTIP Trust for his Spouse in October 2022.  He would have been 72 in September 2022 and his RBD would have been 04/01/2023 had he not passed away.  Now that his benefit was rolled over to an IRA QTIP Trust, is the RMD for 2023 based on the deceased Participant's DOB or the Spouse's DOB?  Is the RMD to be distributed based on the deceased Participant's RMD age or the Spouse's RMD age?

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