My sister holds shares of company stock in the company retirement plan where her former husband worked. (She received these in a divorce settlement.) She is over 70 1/2 years of age and thus annually receives a Required Minimum Distribution (RMD) which is calculated by the company retirement plan as specified by the IRS. In addition, she quarterly receives a check for dividends for the stock shares held in the plan. She wants to enroll in the Dividend Reinvestment Program and have the dividends reinvested in company stock instead of receiving a check for the amount of the dividends. Can she do this under IRS rules for RMDs? She believes (i.e., was told by someone the retirement plan phone line) that the dividend payments are entirely different from the RMD payments. Even so, do IRS rules allow the reinvestment of dividends paid from a company retirement plan when the owner is getting RMDs? I tried and was unable to get the answer on the IRS website and in IRS pubs on IRAs and Distributions from IRAs. Thanks.