5% Owner reaches age 70 1/2 in 2004 and elects to take his first RMD in 2004 - and there is a QDRO which stipulates that 1/2 of his benefit is allocated to his spouse as alternate payee: is the alternate payee also required take an RMD by the Participant's Required Beginning Date, even though she is only 65? What if the alternate payee rolls over her entire share before the participant's Required Beginning Date - would that avoid payment of the RMD to the alternate payee? Thanks for all input.

Start with Treas. Reg. section 1.409(a)(9)-8 Q&A-6.