I don't do much with SIMPLE plans and someone has asked if the SIMPLE can be aggregated with the person's personal IRA accounts for purposes of the 70 1/2 RMD calculation and distribution. It seemed logical to me that this would be ok, but I couldn't find an answer in print. They are aware that any Qualified Plan distributions must be taken from the plan as a stand alone. Any help is appreciated.

See Treas. Reg. §1.408-8, Q&A2


Q-2. Are IRAs that receive employer contributions under a simplified
employee pension (defined in section 408(k)) or a SIMPLE IRA (defined in
section 408(p)) treated as IRAs for purposes of section 401(a)(9)?
A-2. Yes, IRAs that receive employer contributions under a
simplified employee pension (defined in section 408(k)) or a SIMPLE plan
(defined in section 408(p)) are treated as IRAs, rather than employer
plans, for purposes of section 401(a)(9) and are, therefore, subject to
the distribution rules in this section.

Thank you very much !