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age 70 1/2 RMDs


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I don't do much with SIMPLE plans and someone has asked if the SIMPLE can be aggregated with the person's personal IRA accounts for purposes of the 70 1/2 RMD calculation and distribution. It seemed logical to me that this would be ok, but I couldn't find an answer in print. They are aware that any Qualified Plan distributions must be taken from the plan as a stand alone. Any help is appreciated.

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See Treas. Reg. §1.408-8, Q&A2

Q-2. Are IRAs that receive employer contributions under a simplified

employee pension (defined in section 408(k)) or a SIMPLE IRA (defined in

section 408(p)) treated as IRAs for purposes of section 401(a)(9)?

A-2. Yes, IRAs that receive employer contributions under a

simplified employee pension (defined in section 408(k)) or a SIMPLE plan

(defined in section 408(p)) are treated as IRAs, rather than employer

plans, for purposes of section 401(a)(9) and are, therefore, subject to

the distribution rules in this section.

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