I understand what you are saying, but the central point here is there was no RMD, as death occurred prior to the RBD….correct? Had Joan been living then yes, she could not rollover her withdrawal as it was equal to or less than that year’s RMD amount. But in death, because she had not attained her RBD then there would be no RMD. Put another way, let’s say Joan died having made no TIRA withdrawals in the year she attained age 72 or up to the date she died the next year. The estate would not be required to withdraw the RMD amount by her RBD…correct? Hence, no RMD?