RMD necessary in year of divorce?

Technical topics regarding tax preparation.
#1
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Idaho
I've done some digging but haven't found a clear answer yet. Not sure I'm understanding the publications correctly. Say a couple who are both 75 get divorced in May 2021.Taxpayer owns a 401k. No RMDs are taken prior to divorce. Half of balance of 401k is transferred to spouse via QRDO. Are both taxpayer and spouse required to take a distribution in 2021? Or is only the taxpayer required to take a distribution in 2021? I'm leaning towards the latter, but feel like I may be missing something.
 

#2
HowardS  
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Southern Pines, NC
The 2021 RMD is based on the 12/31/2020 account balance of the account owner.
Only the owner would have a 2021 RMD requirement.
Retired, no salvage value.
 

#3
Nilodop  
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Pennsylvania
Agree w/HowardS, based on section 408(d)(6), particularly this language: such interest at the time of the transfer is to be treated as an individual retirement account of such spouse, and not of such individual. Thereafter such account or annuity for purposes of this subtitle is to be treated as maintained for the benefit of such spouse.. Not sure why that particular point is not also made in the reg., 1.408-4(g)(1).
 


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