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Robin began taking required minimum distributions from her profit sharing plan in 2010. In 2013, Robin died after suffering a heart attack. She had not named a beneficiary of her profit sharing plan. Which of the following statements is false?
A. Robin's estate may take a full distribution of the profit sharing plan's assets in the year of her death.
B. In the year of Robin's death, the minimum required distribution will be equal to the minimum required distribution had Robin not died.
C. Robin's estate must take a distribution of the profit sharing plan account balance by the end of 2021.
D. The required minimum distribution for 2013 will be calculated utilizing the factor according to Robin's age reduced by one.
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