Client is over 70 1/2 and taking IRA distributions that are sufficient to cover the balance in her IRAs and 403(b). Her employer is currently making contributions to the 403(b).

Is she allowed to aggregate both IRA and 403(b) balances to calculate what needs to be withdrawn as an RMD and then take the money from just the IRA? Her employer is telling her she must take money from the 403(b) because she’s over 701/2 regardless of what she withdraws from her IRAs.