A 401k participant retired in July 2022 and also turned age 72 in 2022. Do I have the below details correct?

– She could take her first RMD in 2022, or she could take it before Apirl 1, 2023.

– If she waits until early 2023 to take her first RMD, she’ll also have to take her 2nd RMD in 2023 by 12/31/2023.

– She cannot roll out of the 401k to her IRA in 2022 or later without taking the RMD for that year because an RMD cannot be rolled over to an IRA.

Thank you for any comments you can provide.