An actively employed, non 5% owner, age 73, not receiving MRD's, died 3/99. Was the spouse required to receive a MRD 12/31/99, or is 4/1/00 ok?

David, I believe that the first distribution calender year is that in which the participant died. Therefore, the first distribution is to be made on or before April 1, 2000. The next distribution should be taken on or before December 31, 2000, and each year thereafter.

Hope this helps.