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Retirement tax questions
"It is the plan administrator's responsibility to insure that RMD's are sent."
Only for employer plans like a 401(k), not for IRAs. For IRAs it's the individual's responsibility to request the necessary distribution.
Retirement accounts are individual accounts, not joint accounts, The tax return must include a Form 5329 for each individual who missed an RMD. Each Form 5329 applies to a single individual.
Saturday