I have a client that has an old “PEN” defined contribution plan.  there are after tax contributions in the account. He is going to roll this over to his IRA, due to separation from service. additionally, since he is 73, the company said the RMDs must come out prior to the rollover.

Do the RMDs come out of the pre-tax bucket, the after tax bucket or proportionally.  Can the client request how the RMDs come out prior to the rollover.

thank you