Distribution from IRA or 401k

[mpserv]

I am aware that if a taxpayer, who is over age 70 1/2, has several IRA accounts, he or she may take a distribution from just one of these accounts. However, could a taxpayer, who has both an IRA and a 401k or 403b account, request a distribution from just one of these accounts to meet the RMD?

Thanks in advance,

Michael Servodidio, CPA, ESQ.

[Bees Knees]

TTB Small Business Edition, page SB6-17:

Required minimum distribution rules apply individually to each
qualified plan. A beneficiary cannot satisfy the requirement for
taking minimum distributions from one plan by taking a distribution
from another. Each plan must be considered individually
in satisfying its distribution requirements. Exceptions:
• A distribution from one IRA can satisfy the RMD requirements
for all IRAs.
• A distribution from one tax-sheltered annuity account can satisfy
the RMD requirements for all tax-sheltered annuities.