An individual is an active participant in a 401(k) plan and turned age 70 1?2 in 2002. He is not a 5% or more owner. The individual also maintains IRAs outside the plan. May the individual take his minimum distributions from the IRAs and roll the remaining amounts to the plan, thereby avoiding future minimum distributions until he terminates employment with his employer. (The plan accepts rollovers from IRAs.)

The mrd rules only apply to amounts held in an IRA. If there is no balance in an IRA then no mrd is required,

First, required minimum distributions for qualified plans must be satisfied by taking a distribution from that plan. It cannot be satisfied through an IRA or another qualified plan.

Second, whether or not the person can roll his assets into an IRA while employed is a plan specific provision. Check the document. Also, he may or may not have to take minimum distributions from this 401(k) plan. Again check the document.