I’m looking for ideas for a presentation on the rules for taking RMDs when the taxpayer has multiple IRAs and/or qualified plans. The basic principle is that IRAs can be aggregated for RMD purposes, but not qualified plans…need to take separate RMD for each one. Is anyone aware of additional issues or gray areas on this topic that I might explore?…I’m having a hard time finding enough material. Any cases, IRS rulings, Rev Procs etc that you can point me to would be a big help….thanks!