What rmds can be combined?

Mix of plan types to comply with RMDs. If you have several IRAs or 403 (b), s, you can combine the RMDs of the same type of account and make a single distribution of one of the accounts. However, it is not allowed to withdraw an RMD from a 403 (b) IRA or vice versa. A single RMD withdrawal can be made to cover the full amount required for the year.

However, combined accounts must be of the same type. For example, two traditional IRAs can be combined, not an IRA account and a pension account. If you own a traditional IRA, you must calculate the RMD separately for each traditional IRA you own, but you can withdraw the full amount of one or more of the IRAs. Similarly, the owner of a 403 (b) contract must calculate the RMD separately for each 403 (b) contract he owns, but can deduct the full amount of one or more of the 403 (b) contracts.

However, the RMDs required for other types of retirement plans, such as 401 (k) and 457 (b) plans, must be deducted separately from each of those plan accounts. Different rules apply to different types of accounts. In the case of IRAs, you can add up the total of each RMD and deduct that amount from just one of your IRAs (or any combination you want). This aggregation applies to traditional IRAs, as well as to SEP and SIMPLE IRAs.

Roth IRAs aren't subject to RMDs until after the owner dies.