The client took a Single Premium qualified Immediate Annuity at 69 yrs of age for 3 years with monthly payments of $10 for 35 months and the final payment of $65000. the client now wants to know if she can make a trustee to trustee transfer of the final payment of $65000 to another IRA. Can she fulfill the RMD requirements for this IRA through some other withdrawal from a different annuity? Please advise.