But then I read what is in RIA and they seem to say the opposite. The reg. makes more sense to me and is consistent with the “cutoff” of income practice at date of death.

What do you think?

Thanks,

Glenn Hammill

RIA 10:18.03(D) Death After Required Beginning Date
Tax Advisors Planning System Series II

(D) Death After Required Beginning Date
If the participant dies after the required beginning date, the payout period is again determined by who the designated beneficiary is. Note that the required minimum distribution to the participant in the year the participant's death must still be made. ........ © Copyright 2003 RIA. All rights reserved.

Reg § 1.401(a)(9)-5. Required minimum distributions from defined contribution plans.

Q-4. For required minimum distributions during an employee's lifetime, what is the applicable distribution period?
A-4. (a) General rule. Except as provided in paragraph (b) of this A-4, the applicable distribution period for required minimum distributions for distribution calendar years up to and including the distribution calendar year that includes the employee's date of death is determined using the Uniform Lifetime Table in A-2 of §1.401(a)(9)-9 for the employee's age as of the employee's birthday in the relevant distribution calendar year. If an employee dies on or after the required beginning date, the distribution period applicable for calculating the amount that must be distributed during the distribution calendar year that includes the employee's death is determined as if the employee had lived throughout that year. Thus, a minimum required distribution, determined as if the employee had lived throughout that year, is required for the year of the employee's death and that amount must be distributed to a beneficiary to the extent it has not already been distributed to the employee.