I turned 72 in October 2022. In December 2022 I received an in-service full distribution of a defined-benefit pension. I was told by the pension plan administrator that I did not owe an RMD, and one was not taken out of the distribution. I am still working for the same employer. The distribution was in the form of a direct rollover. The check was made out to the IRA custodian and sent to me. I had 60 days to deposit it. I delivered the check to the IRA custodian in person, and it was deposited to an existing traditional IRA in early January 2023. Prior to this deposit, this IRA had a balance of only 11 cents. It is my only traditional IRA. My question is when is/was the first RMD due and based on which end-of-year balance and which account (IRA or pension)? When is the second RMD due and based on which end-of-year balance?