Can an individual who is 76 rollover his IRA to a TIAA-CREF account assuming TIAA-CREF will accept the rollover? Assume that the required minimum distribution has been taken from the IRA before the rollover. Will the rollover supress all further required minimum distributions from the rollover account assuming that the individual continues to work for the TIAA-CREF employer?

There is no precise answer to this question. An employee can take IRA amounts and roll them to a 403(B) annuity plan prior to attaining age 70 1/2 so as to avoid taking minimum distributions. Also IRS rulings have allowed an individual under 70 1/2 who inherited an IRA and commenced distribitions at the time the decedent owner attained 70 1/2 to transfer the funds to his own IRA to stop minimum distributions. An individual or surviving spouse is permitted to rollover funds after attaining age 70 1/2. The participant needs to consult a tax advisor to determine whether this rollover will allow the participant to defer the mrds. Also there is an estate planning question of whether the participant should cease mrds because of the estate and income tax on estates worth over $1 million. By paying the income tax on mrds before death the IRA owner (1) reduces the value of the estate subject to estate tax (2) can use the funds to purchase a capital asset which will recieve a stepped up basis at death.