Thank you DaveF1006 for the detailed response!. Curiously, it appears the rules are different for Pension, Profit-Sharing, and Stock Bonus Plans in that the 'transferor plan' can retain the RMD amount until the end of the calendar year and thus is does not follow a "RMD first out" rule (cf., CFR § 1.401(a)(9)-7(c)(1) and CFR § 1.401(a)(9)-5(a)(3) This is a topic a work colleague has been working on w.r.t. our employer's ERISA retirement plans, specifically with TIAA.
