I have a client who is 79. He has a pension from his former employer and he has been receiving monthly checks since he retired at age 65. Last year he was informed that the pension was being shut and he could either move the funds to an income annuity or take a lump sum distribution. He decided on the lump sum distribution. Of course, the IRS ruling letter wasn’t issued until very late last year. They did send him his January pension check already but won’t send any more. Does his former company need to calculate what his RMD for 2023 would be and send him a check for that amount (less his January pension check) BEFORE they issue the rollover check? My concern is they issue the rollover check FIRST and that is his RMD check.