If I have an IRA and a 403(B), can I take my RMD (I'm 74) distribution from my IRA only or must I treat them seperately and take one from IRA and one from the 403(b? Also, can I roll my 403(B) into my IRA? And finally, in determing the 2001 RMD I"m supposed to take, do I use the age I was on 1/1/01 or the age I am on 12/31/01?
Thanks

When you have an IRA and a 403(B), you need to take the MRD from each plan separately. If you have multiple IRAs you can take one MRD to cover all IRAs, the same for multiple 403(B)'s, but you cannot take an MRD from an IRA to cover a 403(B), and vice versa.

You can roll the 403(B) into an IRA, but you would have to take the MRD first, then you can roll the balance. If you do this in 2001, then for 2002 you only have to deal with IRAs.

You use your age as of your birthday in 2001, so that would translate to your age on 12/31/01.

Barry