We have a client couple with a legal Trust and the husband passed away last year on 5/8/11. His IRA named the Trust as the sole beneficiary and we established an IRA-BDA account in the name of this Trust. The wife and the husband’s brother are the Trustee’s. The husband was 67 (3 weeks away from turning 68) when he passed away and the wife was 68. The attorney instructed us that RMD must be withdrawn from the IRA-BDA account prior to 12/31/11 for 2011. (Even though the husband was not of RMD age.) We calculated an RMD amount (approx. $51k gross) which was withdrawn on 11/21/11. We were working on determining the 2012 RMD amount and discovered that there was an additional 401k account the husband had. The account value was not included when we determined the 2011 RMD amount. We estimate that an additional $7k should have been withheld for 2011 RMD. Is there a way to retroactively correct this? The wife is in process right now of doing a lump sum withdrawal of $12,500 and establishing a monthly withdrawal for income. The lump and the first monthly payment will be processed prior to April 17, 2012. We used the Single Life Expectancy table with the wife’s age (68 to determine the 2011 RMD) Thank you.