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In the repository, copy (don't move) the RCS files to the desired new location in the project. They must remain in their old locations as well. Then, in a working copy, do:
floss$ rm oldfile1 oldfile2 ...
floss$ cvs remove oldfile1 oldfile2 ...
floss$ cvs commit -m removed from here oldfile1 oldfile2 ...
When people do updates after that, CVS correctly removes the old files and brings the new files into the working copies just as though they had been added to the repository in the usual way (except that they'll be at unusually high revision numbers for supposedly new files).