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    RMD not taken

    My mother (of all people) failed to take her RMD for 2010. The banks send the letter based on what is in the account on 12/31/09. She had an IRA in bank A and an IRA in bank B. In January of 2010 she moved the IRA's from bank A to bank B. Bank B made the RMD based on what was in their bank on 12/31/09.

    She got checks from bank A and took them to Bank B. So they coded them at distributions but they were really rollovers.

    So the bottom line is that she didn't take her distribution from the amounts that were in bank A and transferred to bank B.

    How do I figure out what should have been distributed? She will have to take that money out now and then she will be penalized. Hopefully I can get the penalty waived. She depended on the banks to just take it out as usual.

    Thanks.

    Linda, EA

    #2
    Contact the Bank

    Cal the bank, explain what happened and have them compute and send her the proper 2010 RMD. Then fill in a 2010 5329 and compute the penalty and waiver amount and explain why you ar aasking for a waiver. This should take care of things.

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