RMD for deceased client?

The client passed away in 2019. Her 401(k) was distributed to beneficiaries. In 2020, a profit sharing contribution was made to the 401(k) and now must be distributed. Is there an RMD that must be taken from the profit sharing contribution before the remainder can be distributed? Thank you for your help!



The 2020 401k RMD is based on the 12/31/2019 balance. If that balance was 0 there is no 2020 beneficiary RMD for the 401k balance. The PS contribution can be directly rolled to the inherited IRAs set up by each beneficiary or just distributed directly to the beneficiaries.

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