The IRS has issued PLR 200453015 which permits a participant who is a 5% owner to rollover his account balance to a Q plan of a separate employer where he is an employee but not a 5% owner and defer commencement of MRD until he retires. The only requirement is that the owner must take his MRD for the year of the rollover from the transferring plan. This ruling should be applicable to similar situations such as a rollover from an IRA to a qual plan or 403b annuity after 70 1/2 or rollover from a Q plan to a 403(b) annuity.

well, it SHOULD, but, since it is a PLR and not a Rev. Rul., does it carry the same weight, or can it be narrowly applied to just the instance discussed in the PLR?

The PLR relies on reg. 1.401(a)(9)-7 Q 2 which provides that if an amount distributed from one plan is rolled over to another plan "the benefit under the receiving plan is increased by the amount rolled over for the purpose of determining the MRD". This reg applies if an IRA account balance is transferred to a Q plan or 403b annuity.