3.1.2 Death Before the Required Beginning Date
220.127.116.11 If one dies before his or her required beginning date, the entire amount must be paid out by the end of the year five years after death.
18.104.22.168 An important exception to the five year rule is when there is a designated beneficiary in place at death.
22.214.171.124.1 If a designated beneficiary is named, then the beneficiary may be paid over the life expectancy of the beneficiary provided distributions begin no later than December 31 of the calendar year following the death.
126.96.36.199 Spouses qualify for spousal treatment, including rollover potential.