1. A 72 year old retired owner of a 401(k) expects to take his first RMD in 2025.

2. He has no TIRA now.  Will his RBD still be 4/1/26 or what is the effect on his RBD, 
if any, if in 2024 he does a direct rollover of his 401(k) to a new TIRA?

Thank you.