Can a required minimum distribution based on an IRA balance be satisfied by taking the distribution from a qualified plan? I know you can't do it the other way around, but I can't find anything that says the IRA RMD must come from an IRA.

The minimum distribution regulations require that you withdraw the IRA distributions from an IRA. Now, if you have two or more IRA's, you must calculate the required distribution for each, but you can take the withdrawal from one or more of them in any amount that you wish. But you can't withdraw your IRA distributions from a qualified plan.

In addition, under the new RMD rules, the RMD for an IRA that was inherited from a non-spouse IRA owner (or the inherited IRA of a spouse beneficiary who did not chose to treat the IRA as his/her own) cannot be taken from a regular participant IRA.