RMD While Continuing to work part time

I’m continuing to work part time for my employer. I would otherwise have to take an RMD on my 403(b) contributions. I’m continuing to contribute to this 403(b) as a part time employee. No one seems to question that this it’s OK not to take the RMD now.

I know that in the year that I finally stop working part time that I will have an RMD for that year, although I can delay it until early in the following year.

My question has to do with the requirement, if any, for continuity of my part time employment. Suppose I stopped working part time this summer, but knew that I would start up again next January. I might follow this pattern for several years, that is working January through May.

Can I continue to delay my RMD? I know that I could continue to contribute to my 403(b) during each period where I was paid.

Thanks!



The IRS has not defined the word “retirement” in this context. Other questions that do not have a clear answer are if your last day at work is 12/31 did you retire that year or the following year, and finally if you have reached your required beginning date for a plan, but later return to work for that employer, do your RMDs stop after they started? Accordingly, the only real answer is from your employer. If your employer plan considers you not to be retired and therefore not yet subject to RMDs, then you aren’t.

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