401(k) RMDs for the year must be satisfied before rolling any amounts over to an IRA. Any QCD made in that same year would be in addition to the distribution of the 401(k) RMDs to the account owner. QCDs made after the year of the rollover could be used to satisfy the IRA RMDs. In addition, IRA RMDs can be aggregated and the total taken from the IRAs in any combination.
