An attorney rolled over their 401k to an IRA upon retirement in mid-2023. He is going back to work at the same firm as an employee doing pro bono work and will be appointed “of counsel”. 1 – Can he roll his IRA back to his employer’s 401k plan and avoid RMDs (he is not a 5% owner). 2 – If so, will he still be required to take his 2024 RMD because it was in his IRA at year end?