401(k) transfer to an IRA and RMD

Client’s DOB is 03/15/1948, i.e age 70 1/2 on 09/15/2018.

Client is retired and is considering a Trustee to trustee transfer of his (k) plan to an IRA.

Is the (k) plan required to execute the RMD prior to the transfer to the IRA based upon the clients age? Does it matter if the client does it prior to his age 70 1/2 in the 2018 calendar year?



Yes, the 401k must distribute the RMD before the direct rollover to an IRA. This applies in the first RMD distribution year either before or after the client actually reaches 70.5.

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