Client passed away in Nov of 2021 before taking RMD. In addition, an RMD was never distributed as the two beneficiaries were unresponsive. We're finally able to distribute to the beneficiaries as two Inherited IRAs. I'm guessing we'll need to distribute RMDs for 2021 as soon as possible and then take RMDs by year end for 2022.
Does the RMD come out on the IRA side before the transfer to the Inherited IRAs? Do we distribute the missed RMD to the estate?