Distributions at Death Determination of Beneficiary Beneficiary to be determined by September 30 th of year after participants death Allows participant to change designated beneficiaries after RBD without increasing RMDs Allows beneficiaries to be changed after death, such as by disclaimer or by distribution in satisfaction prior to September 30 (useful where trust is named as beneficiary and stretch-out for some trust beneficiaries is desired or where a charity is named as a trust beneficiary Determination of Beneficiary Beneficiary to be determined by September 30 th of year after participants death Allows participant to change designated beneficiaries after RBD without increasing RMDs Allows beneficiaries to be changed after death, such as by disclaimer or by distribution in satisfaction prior to September 30 (useful where trust is named as beneficiary and stretch-out for some trust beneficiaries is desired or where a charity is named as a trust beneficiary
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