Reggie

Hello, What would be deemed the RMD for a participant from a DB plan, Age 79, who is receiving $2,948.26 in the form of a Life with 5-year Certain annuity, and, who also receives a single sum distribution of $43,342.26 as catch-up payment for underpayments in the past, all in the same calendar year 2023? One issue at hand is, if he is allowed to roll over all or part of the single sum that he is receiving? Your response will be greatly appreciated. Thank you.