401(k) to IRA rollover
One can aggregate RMD from traditional IRAs and take a single distribution from one of the plans. One cannot aggregate the RMDs from a 401(k) with RMDs from other plans. Rather, one must take a separate RMD from each 401(k). However, one can roll a 401(k) plan into a traditional IRA. If one does so, which RMD rule does one apply? Does one still have to take the RMD from the 401(k) rollover IRA, or can its RMD be aggregated with other IRA RMDs and take from any of the plans?
Permalink Submitted by mk foss on Wed, 2012-11-21 18:30
The participant would take the 401(k) distribution in the year of the rollover from that plan. After the rollover, it doesn’t matter that the funs originated in a 401(k) plan and the rollover RMD can be combined with other IRA RMDs and withdrawn from just one of the IRA accounts.