My client is 77 and less than a 5% owner. She retires now. If she does not do the IRA rollover she can delay her RMD until 4/1/18. Correct?

If she does the IRA rollover this year, she will be required to take her RMD from the plan before the rollover. Then the rollover amount goes into the IRA and she has to do a RMD on the 12/31/17 balance of that account next year. Correct?