My friend, 69 years old this month, has a Tax Sheltered Annuity (TSA) contract (403b) and is having difficulty determining his RMD requirements. The TSA maturity date and Required Beginning Date (RBD) is Apr 1, 2018. On this date, the TSA accumulated value will be annuitized based on one of six options available in his TSA contract. Assuming he waits until his RBD to begin receiving his annuitized monthly distributions, what are his RMD requirements? Will his monthly distributions completely satisfy his RMD requirements thereafter? If this were a IRA, he would have to take two RMDs in 2018, one on April 1, 2018 for tax year 2017, and one by Dec 31, 2018 for tax year 2018. Please help me understand. Thank you.