Combining Different Types of Accounts
RMDs from non-Roth IRAs can all get bundled together. That is, after calculating the RMD for each of your non-Roth IRAs (including traditional IRAs, rollover IRAs, SEP IRAs, and SIMPLE IRAs), you can then add up all of those RMDs and take that total RMD from any combination of those accounts.
Employer-sponsored defined contribution plans — such as a 401(k) — work differently than IRAs. With them, you must calculate your RMD from each plan and take it from that plan. (Exception: If you have multiple 403(b) plans, you can combine the RMDs from those plans and take it from either of the 403(b) plans — much like you can do with IRAs.)
No. Regular periodic pension distributions satisfy the RMD requirement for that pension only.
TurboTax asks how much was RMD only to determine how much of the distribution is eligible for rollover. Since none of the regular periodic pension distributions are eligible for rollover, in the context of a regular periodic pension distributions the distributions are RMD and are the RMD for only this pension.
Non-periodic distributions from a pension plan, say, a pension buyout, are eligible for rollover to another qualified retirement account to the extent that the distribution exceeds the RMD for that pension for the year, but, except for distributions from a 403(b) which can be applied to satisfy the RMD for another of the individual's 403(b) accounts, the amount in excess of the RMD for one pension for the year still is not permitted to be treated as satisfying the RMD for any other retirement account.
IRAs are subject to different rules; a pension is not an IRA.
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