Retirement tax questions

To add further:  A retirement account subject to RMD's, if eligible to be rolled into an IRA, cannot be rolled over until the RMD has been satisfied.   No part of an RMD is eligible for rollover and the RMD must be satisfied first.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**