RMD computation

[KWF]

A single shareholder Scorp has a profit sharing retirement plan.

The retirement plan holds 2 assets:
(1) Brokerage account containing various stock investments
(2) Variable Universal life insurance policy, with shareholder's wife named beneficiary. Life insurance consists of death benefit, as well as a separate investment account containing mutual fund investments

Shareholder has reached RMD age.

Question: What account values are included when computing annual RMD?

I assume RMD computation includes both EOY value of brokerage account, PLUS EOY value of life insurance investment account. Death benefit portion of life insurance would be disregarded when computing RMD.

Is my assumption correct, or Is RMD computation done using some other method. For example, does RMD computation include future life insurance death benefit payout?

In separate but related question:
When shareholder dies, how is the death benefit treated with regard to taxability? For example, is death benefit excluded from income under normal death benefit rules, or taxable as a retirement distribution?

[JON]

Is stockholder still working and if so does plan require distributions if so when?

[Lion]

Start by reading the plan.

[Burke]

Variable universal life insurance is not treated as a retirement plan, and RMD's are not required.