Client died in 2006 with trust as the beneficiary of a profit sharing plan. We want to transfer to inherited IRA with trust as the beneficiary. The plan has to issue RMD by 12/31/2007, but the non-spousal rollover is in effect on 01/01/08. Can/how do we maintain the stretch provision since the RMD has to be taken by year end (otherwise, I believe 5 year withdrawal in effect). I assume the way to make this work is if the company allows the transfer before 12/31/2007, but they aren’t required to do so until Jan. 01, 2008. Thanks.