A participant passed away in 2002. He had been receiving RMD payments of about $1,100, but apparently not cashing all of them. The spousal beneficiary just found one that was issued in 2000! (Not sure yet, but there could be more). How should this be handled? Can we reissue the check to the beneficiary or should it be reissued to the participant who obviously can not cash it? Any guidance would be appreciated.

Easiest option is to reissue the check to spouse as bene. Payment should be reissued as AT amt since the distribution was included in deceased taxable income in 2000 even though not cashed.