Required Beginning Date - RBD
The date by which a qualified plan participant or IRA owner must begin receiving required minimum distributions from his or her retirement account.
This date occurs on April 1 following the calendar year the participant reaches age 70.5. Some qualified plans may allow participants who have reached this age to delay the RBD until April 1 of the year following the year they retire. This option to delay the RBD, however, is not available to employees who own at least 5% of the business that adopted the qualified plan.
This date occurs on April 1 following the calendar year the participant reaches age 70.5. Some qualified plans may allow participants who have reached this age to delay the RBD until April 1 of the year following the year they retire. This option to delay the RBD, however, is not available to employees who own at least 5% of the business that adopted the qualified plan.
附件列表
词条内容仅供参考,如果您需要解决具体问题
(尤其在法律、医学等领域),建议您咨询相关领域专业人士。
如果您认为本词条还有待完善,请 编辑
上一篇 Replacement Rate 下一篇 Required Minimum Distribution - RMD