Rollover of plan account when RMD is due

[Santo Gold]

Terminated participant is age 75 and has been taking RMDs for several years out of his plan account balance. He now wants to "consolidate" his monies and move his plan money into 1 big IRA with all of his other IRAs.

Question: If he currently has $60,000 in plan money, and lets say his RMD for 2005 for this balance is $3,000. Can he roll the entire $60,000 now (May, 2005) into this IRA, and take an RMD by 12/31/05 from this IRA, which will have to factor in all of the other IRA monies?

[jevd]

Mandatory amounts are not eligible for rollover. If rolled, they would be considered inelligible or an excess rollover subject to penalty if not removed.

[Santo Gold]

So even if the participant rolls the RMD to an IRA, and then (before 12/31/05) takes a larger RMD determined on the basis of all assets in the IRA (including these newly rolled over plan assets), that still is no good, correct?

Thanks

[Bird]

Right, he has to take the RMD from the plan; can't make it up later from the IRA.