QDRO and RMD

I have an owner who turned 70 1/2 in 2018 and also got a divorce in 2018.  The QDRO was not received in our office until 2019.  The QDRO has the division date for the accounts on 3/31/2018.  The alternate payee will be receiving 100% of the participants account balance.  The participant took his RMD for 2018 by December 31, 2018.  Does he need to take a 2019 RMD or his account balance zero on 12/31/2018 because the alternate payee is receiving 100% of his account balance?  The Alternate payee is not 70 1/2.

My thinking is that his account balance is zero and therefore he does not need to take and RMD in 2019.

I would say the RMD would need to be paid from the plan, but the Alternate Payee will receive it.  The rules on when a distribution is paid is still tied to the participant in this case.  Now, after that RMD requirement is met, the Alternate Payee (presumably the spouse) will be able to take a full distribution and roll it over.  While it's in QDRO status, RMDs will need to continue (and calculated as if the amounts were still owned by the participant).

Good Luck!

And 26 C.F.R. § 1.401(a)(9)-8 at Q&A-6 gives some details.

https://www.ecfr.gov/cgi-bin/text-idx?SID=77332c4381a9782a72be8f1031b7e4b1&mc=true&node=se26.6.1_1401_2a_3_29_3_68&rgn=div8