Deferred Annuity Values

A son inherited several of his father’s 403(b) accounts which included mutual fund and fixed annuity 403(b) accounts. You changed all of the accounts to inherited accounts except for one fixed annuity that the son agreed to defer to the annuity contract for five years. In Tech Talk, Ellie Lowder and Susan Diehl tell us whether the son needs to include the deferred annuity values in the calculation for the required minimum distribution (RMD) for 2016, and if he does, whether the deferred annuity company will allow him to take the RMD withdrawal from that account.