For persons retired and receiving benefits who are over age 70-1/2 at the time benefits are distributed and who elect to rollover the non-employee contribution of their lump sum, is the terminating plan sponsor required to calculate an RMD that cannot be rolled over? If so, do monthly benefit payments made in the year count toward the RMD? If so, would that include both the employer and employee portion? If there are employee contributions being paid in cash that cannot be rolled over, do they count against the RMD?
