401(k) RMD – stay employed until January 1?

Client turns age 70 1/2 on 12/29/17. Client is currently employed but wishes to retire at the end of 2018. If his end date is 12/31/18, would he required to take a RMD from his 401(k)? If his end date is 1/1/19, does he avoid taking an RMD for 2018?

Thanks!



Yes, that is correct.  But in this situation it is recommended that the client verify with the employer what retirement date will be recorded on their books. The employer would normally prefer a year end retirement date for several technical reasons, but that would result in the first RMD distribution year being one year earlier, even though the if that happened the client would probably take both the 2018 and 2019 RMDs in 2019.

Thank you! 

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