Thanks. Yes, I didn’t realize the QCD is not prorated.
In my reading, it also says a QCD can be made from a Roth under ‘special circumstances’. Hmmmmm. I take it that means a Roth that is not yet qualified….meaning a Roth not yet held 5 years, correct, as the 59 1/2 would be a moot point? So, if an individual retired at age 68 and rolled over a large Roth component of his 401(k) to his first Roth IRA at that time and made a QCD this year at 72. the QCD amount would come from the earnings on the past contributions, correct?
Although this is theoretically possible, I suppose, why would anyone do this with a Roth that’s going to become completely tax free at the end of the 5 year holding period?