an married ira owner receiving mrd dies with a trust as primary beneficiary. the trust is not irrevocable at death. must the plan assets be fully distributed within the year following the year of death? any way to avoid, such as a disclaimer by the trustee so the surviving spouse which might allow a rollover?

A person past his required beginning date would have been taking minimum distributions based upon a single life expectancy. If that life expectancy was being recalculated, then the proceeds must be paid out by 12/31 of the year following the year of death.

If the person was using the term certain method, then the withdrawals can continue over the number of years remaining in the actuarial life.

If a disclaimer would result in the IRA proceeds vesting in the surviving spouse, the spouse can do a rollover into her own IRA. But make sure you check with an attorney as to who has to disclaim and how the diclaimer should be effected,