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Retirement tax questions
A trustee-to-trustee transfer of a traditional IRA to another traditional IRA is not a reportable transaction; you should not receive a Form 1099-R for such a transfer. It is neither a distribution nor a rollover.
It's your responsibility to ensure that you satisfy an RMD from an IRA, not the responsibility of any particular IRA custodian. The RMD can be satisfied either before or after the trustee-to-trustee transfer.
If you have not yet satisfied your 2017 RMD, if this is your first RMD year because you reached age 70½ in2017, you have until April 1 2018 to take the RMD to avoid it being late. Otherwise, you have a late RMD to make up and request on a 2017 Form 5329 a waiver of the excess accumulation penalty.
June 4, 2019
12:48 PM