Even if you pass away, you must pay your annual required minimum distribution (RMD). Death does not excuse you from the retirement accounts RMD, and heirs will be responsible for it, as discussed in an article from Kiplinger, “How to Handle Taking a Final RMD After Death”.
Even if you have been taking RMDs annually, if you don’t take your yearly RMD before you die the money still needs to come out of the account. Before your heirs are able to take control of the money you’ve left them they will have to take the final RMD. What if it is your spouse who will be assuming the money as their own or another beneficiary intends to retitle the account as an inherited IRA? They still have to pay it. There are few exceptions. If you are curious about any exceptions, contact your family’s estate planning attorney. Before anything can be done with the funds in the retirement account, the distribution must be made.