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An employee (not a 5% owners) participates in a 401k plan sponsored by his employer. The plan allows IRA accounts to be transferred into the plan. The plan does not require employed participants to begin taking distributions at 70 1/2. RMDs can be postponed until actual termination of employment.

If the employee is post 70 1/2 and has taken his RMD from his IRA for the calendar year, can he rollover the balance into his employer's plan to defer taking RMDs from the IRA monies?

Posted

By "can he roll over the balance into his employer's plan", do you mean "can he roll over whatever is left in the IRA after he takes this year's MRD into his employer's plan"? I don't work on this sort of thing, but it would be my expectation that this year's MRD from the IRA must be treated as taxable income no matter what. This year's RMD can't be rolled over.

Always check with your actuary first!

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