2009 Decedent RMD Waived?
Tax payer died in 2009 and had been taking RMD’s since age 70.5. If the decedent did not take the 2009 RMD prior to death can the beneficiaries elect not to take the 2009 year of death RMD. It appears that all 2009 RMD’s are waived including year of death RMD’s.
Permalink Submitted by mk foss on Tue, 2009-09-08 02:36
No 2009 RMD is required. In the year of death if the decedent didn’t take the required distribution before death, the beneficiaries must take it. Since no distribution is required for 2009 for the decedent, the beneficiaries have no distribution requirement.