The RMD for the TIAA 401(a) plan must be satisfied before the assets are rolled over to an IRA. No part of the RMD required of the TIAA plan can be rolled over to the IRA. If TIAA handles this properly, TIAA will not permit you to perform any rollover of the plan until you've received a distribution paid to you that satisfies your 2016 RMD.
If you have already received a distribution from the TIAA plan, you've already received your 2016 RMD from the plan. Any portion of that distribution in excess of your 2016 RMD could have been rolled over to an IRA within 60 days of receiving the distribution. Any other amounts they distribution from the plan in 2016 after you have satisfied your 2016 RMD can be rolled over as well. If you have not yet received a distribution from the plan for 2016, you can wait to receive the 2016 distribution, roll over the amount in excess of your 2016 RMD, then roll over the remainder of the account before the end of 2016.
If you end up rolling the entire plan over to an IRA before receiving the RMD from the plan, you've effectively made an excess contribution to the IRA of the amount of plan RMD rolled to the IRA. You would then need to request a return of contribution from the IRA of the RMD amount. This situation should be avoided if at all possible since the IRA custodian is often less than cooperative in completing the necessary return of contribution. If a return of contribution is not performed, you'll have excess contribution penalties to pay each year until the excess contribution is properly removed from the IRA.
