@old codger , not being an expert/wellversed on IRAs and such tax favored vehicle, I still would like to say a few things ( you can ignore if you wish :(
(a) Conversion of an IRA is a conversion ( i.e. tax free ) if and only if , merged/converted to another qualifying retirement savings vehicle. This leads to the conclusion that for the annuity to be "qualified" must rest within the IRA i.e. it is an investment inside the IRA -- hence the IRA exists;
(b) if the annuity is Non-Qualified, then the IRA does not exist because you have taken full distribution --- implying all the distribution may be taxable --- this would also mean there is no RMD thereafter.
For your reading pleasure I suggest this --> https://www.investopedia.com/terms/q/qualifying-annuity.asp and IRS pub 575
Even if you have already taken the actions i.e. took the balance "out" of the IRA and deposited into an annuity, perhaps it would be a good idea to discuss the whole situation with a tax professional knowledgeable on retirement accounts ( traditional, roth, annuities etc. )
Is there more I can do for you ?
