401k RMD Before Rollover?

We have a client that retired mid-year last year and was over 70.5. He left his money in the 401k plan so as to not trigger an RMD in the 2017 tax year. As the calendar has turned he now has a 401k plan that has an RMD for 2017 and 2018 in it. Does he have to take the RMDs out of it before he rolls it to an IRA or can he roll it to an IRA and then take out the two RMDs? Thanks.



Both the 2017 and 2018 401k RMDS must be distributed before or at the time of any IRA rollover. And if the IRA rollover does not occur by 4/1/2018 the 2017 RMD still needs to be distributed. 4/1/2018 is his required beginning date. If the IRA rollover is done this year, the first IRA RMD will be for 2019.

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