RMD from TIRA and SEP IRA

Client has both a Trad IRA and SEP IRA. He is 74 in 2018 and for calculating RMD, I believe he can take RMD from one and not both. I realize it would need to be the aggregate RMD calculated using FMV’s for both. I realize a 401k RMD must come from 401k and Trad IRA from Trad IRA but forget the rules when one has both a Trad IRA and SEP IRA.



Any IRA including SEP and SIMPLE RMDs can be aggregated. Treat the SEP as just another TIRA account.

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