Robin began taking required minimum distributions from her profit sharing plan three years ago. Earlier this year, Robin died after suffering a heart attack. She named her husband as the beneficiary of her profit-sharing plan. Her husband Renaldo, who is 34 years old, is devastated. Which of the following statements is false?

a	Renaldo could execute an in-plan Roth rollover of the profit-sharing plan assets if the plan so permitted.

b	In the year of Robins death the minimum required distribution will be equal to the minimum required distribution had Robin not died.

c	Rolling over the profit-sharing plan assets to Renaldos IRA and naming a very young beneficiary is his best way of stretching the inherited retirement funds.

d	Renaldo can delay taking minimum distributions from the account until he is age 70 by leaving the profit-sharing plan alone.