I have a client who has 1 million in a 401K. She is 73 and still working and has not taken an RMD. She just did an in service rollover to a new IRA. The amount was $500,000 and done on Sept 25, 2018. The balance of the new IRA was 0 on Dec 31 of 2017. Does she have to take an RMD for the rollover for 2018 if so what value is used to calculate the RMD? Or, does the RMD begin in 2019? Keep in mind that she does not want 2 RMDs in the same tax year so we want them to come out in during the calendar year in which they are required. I am just not sure if that is 2018 or 2019.