Business owner has multiple IRA's and a profit sharing plan. Her accountant is telling her she does not have to take from the profit sharing as long as her RMD is "covered" with the IRA's. What is the regulation so I can prove to the accountant this is not correct.

§1.401(a)(9)-8,Q&A1

"...Q-1. What distribution rules apply if an employee is a participant
in more than one plan?
A-1. If an employee is a participant in more than one plan, the
plans in which the employee participates are not permitted to be
aggregated for purposes of testing whether the distribution requirements
of section 401(a)(9) are met. The distribution of the benefit of the
employee under each plan must separately meet the requirements of
section 401(a)(9). For this purpose, a plan described in section 414(k)
is treated as two separate plans, a defined contribution plan to the
extent benefits are based on an individual account and a defined benefit
plan with respect to the remaining benefits...."