This document discusses how to calculate required minimum distributions (RMDs) from multiple retirement accounts. It explains that if a person has an IRA, 401(k), and 403(b), they would need to take separate RMDs from each account starting at age 70 1/2. Additionally, if a person has multiple IRAs or 403(b)s, they can take the total RMD from those accounts from any combination of the individual accounts. The document recommends consulting an advisor to clarify RMD rules and account for any tax law changes.