... She must take another distribution, for 2003, by December 31.

one additional thought.
give the custodian written instructions to make the minimum required distribution, but rather than making it 31 december (ur max date), make at earlier, so that you will have time to receive some confirmation before 31 dec. this way u can get back to the custoduan if they don't close the loop in time.
most custodians will let you state that u want all subsequent distributions made by a given date - this way u dont' have to tell them each time. also, you might want to consider having them withhold taxes. in most cases u can stipulate no withholding or a specified percentage. if u have trouble keeping records, u might make this percentage your marginal tax rate. if u withdraw in december u'r not giving the IRS too much up front. Of course,if u get a refund, u'r already paying IRS too much up front - and no sense in having more tax withheld.