Qualified Distributions for Retired Public Safety Officers and RMDs

[DTH]

Can a retired public safety officer asking for a direct payment to an insurer satisfy his RMD?

The qualified distribution (up to $3,000) must be directly paid to the insurer and reported on Form 1099-R as taxable in box 2A. It will be up to the retired public safety officer to take the deduction on their personal income tax return.

If the participant requested $3,000 to be directly paid to the insurer and his RMD is $1,000, he will only be able to deduct $2,000 as the RMD must be taken into income.

Any thoughts?