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RMD (Required Minimum Distribution) Aggregation Rules

Some RMDs can be aggregated and some cannot. Those that can be aggregated are not required to be. The following is not an exhaustive list of RMDs that may be aggregated:

  • IRAs must be calculated separately but can be taken from just one account. For example, you have two IRAs; The RMD for one is $2,000 and $3,000 for the other. You can take $5,000 from one or the other, each calculated amount, or any amount from each as long as the total is $5,000.
  • RMDs from different account owners may never be aggregated. For example, a husband cannot take his RMD from his wife's account even if they file a joint return.
  • RMDs from multiple 401(k)s must be calculated separately and taken separately.
  • RMD's from multiple 403(b)s must be calculated separately but my be taken from just one account.
  • RMDs for Inherited IRAs from the same person must be calculated separately but can be taken from one.
  • RMDs for Inherited accounts from different decedents may never be aggregated even for IRAs and 403(b)s which normally can be aggregated, they must be calculated separately and taken separately.
  • RMDs for inherited 401(k)s must be calculated separately and taken separately.
  • RMDs for inherited 403(b)s from the same person must be calculated separately but can be aggregated.
  • RMDs for inherited Roth IRAs from the same person must be calculated separately but can be aggregated.


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