76 yr old retiring

76 yr old has 401k and is still working and not taking RMDs. If he rolls 401k to IRA (whether retiring or not) will he need to take RMD in 2017?



No. Since 2017 is not an RMD distribution year for the 401k plan (unless he retires before year end), there will be no RMD. The balance rolled to an IRA will produce a higher IRA RMD, but not until 2019.

So if he rolls the 401k over to an IRA in 2018 but does not retire until 2019 there will be no RMD required in 2018?

I just realized in my original question that i listed the year 2017, I should have listed 2018.

Correct, no RMD required in 2018. I also typed 2017 in prior answer but meant 2018.

If he had an IRA prior to 2018, there would be a 2018 RMD for the IRA, correct? -m

Yes that is correct. Discussion only intended to address the balance now in the 401k and if and when it is rolled over.

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