fb-rmd-0014
{
"person": "IRA owner, age 78, holding three traditional IRAs at three different custodians",
"facts": "The required minimum distribution has been calculated separately for each IRA: $9,200, $4,100, and $2,700. The owner would prefer to take the entire combined amount from the first IRA only.",
"question_context": "May the owner satisfy all three IRAs' required minimum distributions with a single distribution from one IRA?"
}May this owner satisfy the combined required minimum distributions of all three traditional IRAs by distributing the total from just one of them? Answer with exactly one option id.
yes-aggregate— Yes — the separately calculated RMDs may be summed and taken from any one or more of the IRAsno-per-account— No — each IRA's RMD must be distributed from that IRAonly-same-custodian— Only if the IRAs are held at the same custodian
yes-aggregate
26 CFR 1.408-8(e) requires the RMD to be calculated separately for each IRA but permits the sum of those separately calculated amounts to be distributed from any one or more of the individual's IRAs. Nothing in the quoted rule conditions this on the custodian. So a single distribution of $16,000 from the first IRA satisfies all three.
Selects yes-aggregate, citing the IRA aggregation rule.
“the required minimum distribution must be calculated separately for each IRA and the sum of those separately calculated required minimum distributions may be distributed from any one or more of the IRAs”
Each quoted passage is exact-matched, after typographic normalization, against the corpus text fetched from the issuing authority (hashes in the corpus manifest). An item whose quote stops matching fails the build.
“the required minimum distribution must be calculated separately for each IRA and the sum of those separately calculated required minimum distributions may be distributed from any one or more of the IRAs” — cfr-1-408-8
The answer key correctly applies 26 CFR 1.408-8(e)(1)(i), which allows the separately calculated RMDs of multiple IRAs owned by the same individual to be aggregated and taken from any one or more of those IRAs. The arithmetic ($9,200 + $4,100 + $2,700 = $16,000) is also correct, and there is no restriction based on the custodians being different.
“Except as provided in paragraph (e)(1)(ii) of this section, the required minimum distribution must be calculated separately for each IRA and the sum of those separately calculated required minimum distributions may be distributed from any one or more of the IRAs under the rules set forth in this paragraph (e).” — cfr-1-408-8
The cited regulation expressly permits the separately calculated RMDs for multiple IRAs to be aggregated and satisfied from any one or more of the IRAs. The scenario involves three traditional IRAs held by the same owner, and nothing in paragraph (e)(2) or (e)(3) conditions this aggregation on the custodians being the same. Therefore, a single distribution of the combined $16,000 from the first IRA may satisfy all three IRAs' RMDs, making the key value 'yes-aggregate' correct.
v1; no errata. Demonstrate a key error and the correction is published here, credited — challenge policy.