IRA RMD (annuity)

T-IRA owner, 74 owns multiple T- IRAs
IRA #1 is invested in annuity that has yet to be annuitized. Instead the rider is being used for income to the tune of more than $40k annually
IRA #2 is valued at $100k and invested in mutual funds -annual RMD is approx. $4500

Question
Income from IRA #1 (annuity) is more than the RMD from IRA #2 – Does the income from IRA #1 satisfy the RMD ($4500) IRA #2? or must the $4500 be taken from IRA #2 to satisfy the RMD

Thank you

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Until the year AFTER the annuity is annuitized, the IRA RMD aggregation rules continue to apply. Therefore, any distribution from either IRA apply to the total RMD for both accounts. In the year after the annuity is annuitized then the annuity distribution will from that point on only satisfy the RMD for the annuity and the other IRA will have to distribute it’s own RMD amount.

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