I’d greatly appreciate any input on this situation w/ a recently (1/28/23) widowed client:

She and her deceased husband, both in their late ’70s, were both retired from the Federal Reserve, where they were covered under the FRB’s Thrift Plan – essentially a 401(k), aka “SmartBenefits.” Presumably in accord w/ plan guidelines, promptly after his demise his accumulated benefit was transferred into a new account in her name, as the designated beneficiary.

The form letter advising her of this indicates: “lf the participant passed away on or after his or her required beginning date, you are required to receive minimum distributions by December 31 of the year following the year in which the participant passed away.”

Since he had obviously started taking RMDs, would she not be required to take his full year of death RMD this year?

Tom