RMD when participant in PS plan and has IRA also

[Guest cascigm]

In regards to RMD, participant has a balance in a ps plan and also an ira account. For the last 2 yrs calculation has been done to determine rmd total taking into account both plans, however distrb has come only from IRA for this total.

Is this ok? I don't think so, 1.401(a)(9)

[david rigby]

No. I believe that each plan stands on its own with respect to RMD.

[Guest SHP]

I agree with pax. MRD's from IRAs may be aggregated and taken from any IRA (or combination of IRAs), but each qualified plan must have its own MRD calculated and must independantly distribute that amount.