Combining accounts for RMDs

When combining accounts for purpose of RMD calculation, I have read you cannot combine IRAs with QPs. Is that true and if so, is SEP_IRA considered QP? Thanks



An IRA RMD can only be aggregated with other owned IRA accounts including SEP and SIMPLE IRAs. 403b RMDs can be aggregated only with other owned 403b accounts. 401k RMDs cannot be aggregated, even with other 401k plans. Inherited IRA RMDs can be aggregated only with other inherited IRAs inherited from the same decedent.

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