Minimum distribution from 401(k) plan

[rblum50]

I have a participant who has terminated from his 401(k) and has maintained his account balances in the plan. He is over 70 1/2 and has started to take RMD's. He now wants to transfer all of his assets into an IRA and use a portion of those assets to make charitable donations. He was told by his accountant that he is not allowed to transfer his entire balance as the amount of his RMD for 2019 would need to be removed first. Everyone agree with this?

[ESOP Guy]

Yes, the regulations are very clear on this point.    The first dollars out of the plan are the RMD dollars.  

[Lou S.]

The 401(k) Plan must independently satisfy the the 401(a)(9) minimum distribution rules for 2019. So yes I agree with the accountant.

[rblum50]

Thanks for the replies - Rick