Retirement tax questions

In any event, the 2019 IRA RMD amount is based on the IRA value as of December 31, 2018, so anything that was not in the IRA at that time would not be part of the 2019 IRA RMD.  The RMD for the retirement account that was rolled into the IRA must have been satisfied and removed, prior to the rollover.
**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.**