403(b) Still Working Exception / In-service Distribution

Client (age 77) wants to move funds out of a 403(b) account. However, the client is still employed and has no plans to retire. If the client processes an in-service distribution rollover to an IRA, will there be a required minimum distribution (RMD) for the current year? Since there is no RMD for this year, I’m not sure if it falls under the “has to be satisfied before the rollover” and “RMDs cannot be rolled over” rules?



There is no RMD for the 403b unless client retires before the end of this or future year. Therefore, if client works beyond the year of the year of the distribution, the entire distribution can be rolled over to an IRA or Roth IRA.

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