RMDs from 401(k) / Profit-Sharing Plan

I'm sure this has been asked and answered, but I can't lay my eyes on it.  Owner-Participant of 401(k) Profit-Sharing plan has to take an RMD.  He has 100k in the pooled profit-sharing account and 50k in FBO 401k account.  Isn't this ONE retirement plan and RMD can come from either/both accounts?

Either.  

Thanks, Mike.  The canned (lazy) answers one can read from sites like Investopedia, IRS FAQs, etc. can get one second-guessing himself.  See quotes.

Quote

Sam, a 75-year-old retiree, has two Traditional IRAs and two 403(b) accounts. Sam also has assets in a profit-sharing plan and a 401(k) plan with past employers. The RMD amount for each of Sam's retirement accounts is the following:

IRA No. 1 – $15,000

IRA No. 2 – $8,000

403(b) No. 1 – $6,000

403(b) No. 2 – $4,500

Profit-sharing account – $10,000

401(k) account – $12,000

Here are Sam's options for his various accounts:

• For IRA No. 1 and IRA No. 2, Sam may either distribute each amount from each IRA account, total the amounts and distribute it from one IRA, or take any portion of the combined amounts from one of the IRA accounts.
• For 403(b) No. 1 and 403(b) No. 2, Sam may either distribute the amount from each 403(b) account, total the amount and distribute it from one 403(b) account, or take any portion of the combined amounts from one of the 403(b) accounts.
• The amount of $10,000 must be distributed from the profit-sharing plan account and the amount of $12,000 must be distributed from the 401(k) account. These amounts cannot be combined.

Read more: 6 Important Retirement Plan RMD Rules https://www.investopedia.com/articles/retirement/03/110503.asp#ixzz5BqIphOoM
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Quote

Can an account owner just take a RMD from one account instead of separately from each account?

An IRA owner must calculate the RMD separately for each IRA that he or she owns, but can withdraw the total amount from one or more of the IRAs. Similarly, a 403(b) contract owner must calculate the RMD separately for each 403(b) contract that he or she owns, but can take the total amount from one or more of the 403(b) contracts.

However, RMDs required from other types of retirement plans, such as 401(k) and 457(b) plans have to be taken separately from each of those plan accounts.

I just skimmed them but the quotes appear to be accurate.  They changed the terminology from "plan" to "account" but if you read the intro he had two separate plans and therefore he must take RMDs separately from the two plans (but in the details they used "Profit sharing account" and "401(k) account").

If you have one plan with multiple accounts or sources I agree, it doesn't matter where the money comes from.

Agreed, Mr. Bird.  I can imagine all sorts of scenarios where you might have a 401(k) or other DC account with a former employer (lower costs/better choices/inertia) and another in your new employer's plan.  Both the cites (especially IRS's!) could have been done better.  Thanks for responding!