RMD from Multiple 403(b)s

[Guest Donaldson]

For purposes of calculating a participant's required minimum distribution from more than one 403(b) plan, I seem to recall that a participant can total the minimum amount from each 403(b) and take the total minimum distribution from any one of the 403(b) plans (rather than taking a minimum distribution from each plan). I think that I am correct but I could not find the cite - I think it is in the 401(a)(9) regs but I could not locate it. Does anyone know the cite?

Thank you.

[Michael Devault]

I believe it's 1.403(b)-3, A-4.

Hope this helps.

[Guest Donaldson]

That's the exact cite. Thank you.