If an individual reached his required beginning date in 1998 and received the correct required minimum distributions for 1998, 1999 and 2000, but dies during 2001 before he receives the required minimum distribution for 2001, how is the 2001 required minimum distribution reported? Specifically,

(1) Is the 2001 required minimum distribution paid to the decedent's estate or the designated beneficiary?

(2) Is the 2001 required minimum distribution IRD?