RMD for year of death-mulitiple beneficiaries

An IRA owners dies after his required beginning date but does not satisify his RMD for 2012. His IRA is converted into inherited IRAs for 9 different non-spouse, individual beneficiaries. One beneficiary cashes out his inherited IRA in full in 2012 and that distribution is enough to satisfy the original IRA owners 2012 RMD in full. Would that suffice to meet the RMD required distribution for the original IRA owner or do all the beneficiaries need to do this pro-rata, proporionately based on the original amounts of their inherited IRAs?



The year of death RMD for the decedent can be satisfied by any of the beneficiaries. Therefore in this situation the other 8 beneficiaries do not have to take any RMD for 2012.



Thank you



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