Aggregation of Qualified Plan and IRA for RMD purposes?

[Guest dory]

In the case of an individual about to retire AND turn 70 1/2, and who has both an employer sponsored DB plan and an IRA, must RMDs be taken seperately from each plan, or can the DB and IRA be aggregated together and have RMDs come out of one plan (say the DB) only ?

[BPickerCPA]

You CANNOT take an MRD from one to satisfy the requirement to take an MRD from the other. You will have to take an MRD from the DB plan and from the IRA. If you have multiple IRAs you can take a distribution from one IRA large enough to satisfy the requirement for all the IRAs.