RMD- IRA, 401K and Annuities

[DonohueT]

After determining the RMD from a IRA account, 401Kaccount and annuity account, does the RMD have to be distrubuted from each type of retiremnet account or can all of the RMD be distributed from one of the retirement accounts?. For example, if the RMD is $4,000, can all of the distribution be paid from the 401K account?

[New York Enrolled Agent]

After determining the RMD from a IRA account, 401Kaccount and annuity account, does the RMD have to be distrubuted from each type of retiremnet account or can all of the RMD be distributed from one of the retirement accounts?. For example, if the RMD is $4,000, can all of the distribution be paid from the 401K account?

YES to question 1
NO to question 2

You can aggregate within a class (example multiple IRAs or 403(b)s) but you cannot aggregate across classes. See Reg §1.408-8, A-9

[DonohueT]

Thank you for the clarification. Very much appreciated