457 and 401(a) RMD question

If an individual has a 457 and 401(a), is forced to retire at age 70, but then works as a pro-temp judge for the state, can he delay taking his RMD for the 457 and 401(a)? Thank you, Frank



Once his RMDs start for a given plan, they must continue even if the employee returns to work for that employer. However, the IRS allows each plan to determine how much part time or pro tem work is required for that plan to treat the employee as “still working” when the first RMD distribution year arrives and therefore for RMDs to be deferred until the employee no longer meets the requirement. Therefore, in cases like this the employee should ask the plan in advance whether the amount of work they do will qualify them as “still working” under the plan provisions.



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