Defined benefit plans such as a cash balance plan are subject to the same RMD requirements as a 401(k). When paid out as an annuity, the pension payments are calculated by the plan to satisfy the annual RMD requirement. When instead distributed as a payout or buyout rather than an annuity, it's treated the same as a distribution from a 401(k). In a year for which an RMD is required, distributions are RMD until the RMD is satisfied and RMDs are ineligible for rollover.
