403(b) RMD Requirements Never Retired but Died (revised)

Proferssor, Age 79, employed up until his death, owns 403(b), so he had exemption in delaying RMD until he retired.

Prof died [b]12/15/07[/b] before taking any distributions. Is there an RMD due before 403(b) transfers to his wife who is age 50?



I wondered about the year, but thought is was a hypothetical situation. The same answer applies, ie no RMD needed for 2007.



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