Working past age 70 1/2 and 401k

I understand someone working past age 70 1/2 does not have to take RMDs from their 401(k) (if they’re <5% owner) but they do have to take from their IRA. However, is there anything in the Code book that quantifies a salary level in order to qualify as"working"? I have a client, age 75, working 2-3 days a week, and still participating in a 401k. She does not want or need RMDs from her 401k but the Plan is forcing her to take them. Am I missing something?



Each plan document defines what the threshold is (hours, days or otherwise) to be considered “still working”. If the plan states that RMDs are required, the employee working arrangement must have fallen short. There are also some plans that require everyone to start RMDs at 70.5 even those that are not 5% owners. She needs to ask the plan administrator what provision requires the RMDs. Also, note that once someone starts RMDs, they will remain subject to RMDs even if the hours are increased back above the threshold.

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