@Hal_Al - technically you are correct - the tax can be avoided by executing QCDs (assuming the OP or the beneficiary is eligbile). However, the cost of doing that is giving up the principle, which is even more than the tax! So, in the example cited, one way to put the entire $16k back into one's own pocket is take distributions and not go over the standard deduction (so there is no tax); it may have to occur over a number of years to accomplish that and not everyone's taxable situation can accomodate that. .
