Yes, but you missed the context of my original question which was whether that non-qualified annuity distribution covered the RMD for a qualified IRA for which the RMD was not taken. I completely agree that since the distribution was non-qualified, it did not count toward any RMD and had no RMD requirement itself and appreciate that confirmation but if you look at my original question, it was actually about RMD being missed on an IRA, not on the non-qualified annuity. I only mentioned the annuity in seeking confirmation that the distribution from it could not cover the RMD missed from the qualified IRA.
Had the CARES act not waived RMD requirements for 2020, there would have been missed RMD on the IRA because there were no distributions from that IRA or any other qualified plan which covered it. Because of the CARES act, the whole question is moot for 2020 and I only need to worry about the missed RMD on the IRA in 2021.
