RMD from DC Plans and IRA's

[Guest lindamichals]

Business owner has multiple IRA's and a profit sharing plan. Her accountant is telling her she does not have to take from the profit sharing as long as her RMD is "covered" with the IRA's. What is the regulation so I can prove to the accountant this is not correct.

[R. Butler]

§1.401(a)(9)-8,Q&A1

"...Q-1. What distribution rules apply if an employee is a participant

in more than one plan?

A-1. If an employee is a participant in more than one plan, the

plans in which the employee participates are not permitted to be

aggregated for purposes of testing whether the distribution requirements

of section 401(a)(9) are met. The distribution of the benefit of the

employee under each plan must separately meet the requirements of

section 401(a)(9). For this purpose, a plan described in section 414(k)

is treated as two separate plans, a defined contribution plan to the

extent benefits are based on an individual account and a defined benefit

plan with respect to the remaining benefits...."