401K Rollover to an IRA RMD needed

My client already has taken his 2018 RMD. He is looking at doing a partial rollover to an IRA this next week. When the funds move to the IRA I am assuming that no further RMD is required from the new IRA. He also has two other exisiting IRA’s that he will take 2018 RMD’s from. I just want to make sure by rolling over funds he won’t have to take another RMD on the newly established IRA. Thank you for your help!



To clarify the rollover is coming out of his 401K from where he has already taken his 2018 RMD

Yes, since the 401k RMD has already been taken out, as it must before rollover of the 401k balance to an IRA, there is no additional IRA RMD due for 2018 because of the rollover. The IRA RMD was locked in using the 12/31/2017 IRA balance which did not include the 401k money. The 401k rollover will increase the IRA 12/31/2018 balance so the IRA RMD will not rise until 2019.

Thank you Alan! Much apprecaited as always!!

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