My FIL died last year in Sept. In the midst of all the planning and recovery it has now come to my attention that three of his accounts (IRA, 401, 459) did not make their 'normal' MRD. Neither Fidelity nor Vanguard could explain why they didn't make the distribution. What should I do?
The named benificuary is responsible to take the missed RMD for the year of death. If the benificuary is the estate then the estate must take it.
Per IRS Pub 590B
If the owner died on or after his or her required beginning date (defined earlier), and you are the designated beneficiary, you must base required minimum distributions for years after the year of the owner's death on the longer of:
Your single life expectancy shown on Table I in Appendix B as determined under Beneficiary an individual , later; or
The owner's life expectancy as determined under Death on or after required beginning date , under Beneficiary not an individual, later.