Hello,

Have a situation as follows:
1. Surviving Spouse received a 401K Beneficiary account after spouse died in 2022
2. Spouse had not taken previous year 2022 RMD.
3. This year 2023 did a distribution corresponding to the spouse 2022 RMD to satisfy that requirement and not incur the 50% penalty.
4. Rolled over the 401K Beneficiary account to the Surviving Spouse Traditional IRA. Not an Inherited IRA.
5. As part of rollover they do a distribution of the 2023 RMD before the rollover.
6. However the 2023 RMD distribution from the 401K was not the full amount due to the distribution of the spouse 2022 RMD that was done.

The 401K B RMD requirement comes off of the Single Life Table. Thus it is much higher than the Uniform Table requirement for a Traditional IRA for the surviving spouse.

To appropriately withdraw the correct remaining 2023 RMD for the surviving spouse should the total amount required be based off of the 401K B RMD requirement or the Traditional IRA RMD. Since the account is now it an IRA it is not clear which it should be.

Thanks for any clarification.