PS:  And so many other things wrong with that situation, feel free to ask follow-up questions.  The Roth IRA distribution is probably not taxable if the 5-year rule was met--if your client is old enough to get RMDs they're old enough to get tax-free Roth distributions.  If these are inherited, that's a whole different set of problems.  But wow, why would a FA ever take money out of the Roth first?  I hate to use the "M" word but if the dollar amounts are significant your client may consider legal action against the FA.