larrybutton830,
There are a few caveats to what you propose to do. Firstly, RMD distributions cannot be rolled over into a qualified retirement account such as an IRA. Any withdrawal above that amount can be rolled over to a Roth IRA if you so choose. You might also want to review publication 575 in addition to 590-A. The 60 day window for each distribution from your qualified retirement plan still holds. (590-A page 44) Trustee-to-trustee direct rollovers don't involve tax withholding that you would have to replace from other funds and there is no 60 day window. Whether your state pension folks would be amenable to monthly direct rollovers is a question you should ask them.
