We have a client who has a 401k and an IRA and has been taking the RMD from the IRA only. It is our understanding that this is not correct and the RMDs should be taken from each account separately. Is that correct, and should we amend previous year's returns, or just correct this going forward? We found this error when reviewing the distributions for this year. The RMD was taken completely from the IRA and we plan to advise the client to roll funds back in and take the 401k portion from the 401k plan. The client was not aware of this rule and his financial advisors and the plan did not educate him on this issue. What is the best plan of action?