RMD from an IRA and subsequent rollover to 401(k) of IRA balance

[Dennis G.]

An IRA holder over age 70 1/2 has taken her RMD from the IRA as required.

She subsequently becomes a participant in a 401(k) plan. She is not highly-compensated nor an owner of the plan sponsor, but rather a rank-in-file employee.

If she rolls her IRA into the 401(k) plan can she stop taking an RMD on the IRA balance rolled into the 401(k) until she actually retires?

[Lou S.]

Yes, she can. Provided the plan accepts rollovers from IRAs.

[Appleby]

Bear in mind that the plan is not required to allow deferral of RMDs past age 70 1/2. If the only reason for doing the rollover is to defer starting RMDs on the amount , she should check with the plan administrator regarding the plan's required beginning date, if there is any uncertainty.