Fact Pattern – Taxpayer’s employer plan issued RMD checks in late August, with a note saying that they are not valid after 90 days.  Taxpayer died in early September.  Spouse inherited the IRAs of the taxpayer but did not receive the checks until after the 90 days elapsed. Thus they are void.  In the interim, the taxpayer’s IRA was rolled in to the spouse’s IRA by her financial adviser.

Question – Now that the IRA has been rolled into the spouse’s IRA, what do we do with the RMD checks that were issued in August but cannot be cashed?  Do we have them re-issued from the spouse’s IRA?

Taxpayer also had a SEP IRA that has not yet been rolled in to the spouse’s IRA.