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RMD first year if transfer to company plan

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    RMD first year if transfer to company plan

    TP birthdate 11/30/1949. Thus first IRA RMD requirement ..is 4/1/2022........ per IRA balance on 12/31/2020.
    No RMD has been taken as of this writing.

    I have counseled TP to transfer, IRA to 401k to avoid ..."further" RMDs. Using still working rule.
    Transfer\rollover has taken place. No issues.

    IRA investment company custodian website shows "0" RMD remaining for 2021. After rollover transfer.

    Am I wrong, does rollover to the company plan while working, during the first year (age 72), negate the first year, 2021 (based on 12/31/2020 balance) RMD requirement? Again, did have a balance on 12/31/2020.
    Treasur2
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