I retired after turning 68 and emptied my 401(k) with a NUA (Net Unrealized Appreciation) withdrawal before turning 69. At 70, I started RMD after the market value of my traditional IRA increased by 186% after retiring. Given the tax rates in 2014, I’m not sure that a withdrawal from my traditional IRA in that year would have a significant impact on future RMD withdrawals.
I agree that SWR and RMD are different; however, my contention is that you will need to adjust your SWR to reflect the impact of RMD on accounts subject to RMD withdrawals.