Retirement tax questions

Thank you. I was looking §2203 and missed that provision in §2202.

 

I assume that means that if a part  of the first 2019 RMD was taken in 2019 the  that par can also be rolled back within 3 years?  How about if ALL the 2019 first RMD was taken on 2019?

**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.**