Your death of permanent disability automatically terminates your 72t plan in the year of that occurrence. You should provide the IRA custodian the evidence of your disability and request that all 1099R forms therefore be coded “3” as a disability distribution. Receiving a SSD award almost always suffices, otherwise you should get a  statement from your MD that you meet the disability requirements of Sec 72(m)(7). Since a 72t plan is a calendar year plan, and your plan is not busted until you fail to take the full distribution by the last day of the calendar year, attaining disability status on any date, even early in the year should effectively terminate your plan on 1/1 of that year. If you want to avoid any doubt, you might take a pro rated 72t distribution for each month prior to the month your disability award is effected. There is no particular form or statement you need to attach to your return for the disability year if you receive a 3 coded 1099R. If you receive a 1 code, you will need to file a 5329 to override it with the disability code “03”.

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