A small defined benefit plan has been making required minimum distributions to the 100% owner for the past three years. The RMD was based on a 100% J & S annuity. In November 2008, after receiving the 2008 RMD, the participant made his living trust the primary beneficiary rather than his wife who had been, although she is a beneficiary of the trust and is just two years younger than him. He then died 10 days later.

The 401(a)(9) final regulations indicate that RMD's after death continue to be distributed in the same manner they commenced.

Assuming the participant did not accrued a benefit in 2008, the RMD payable to the living trust would be the same RMD he received in 2008 just prior to his death.

Does anyone disagree with this?