Taking RMD’s from 401K and 403B accounts for working people over 70 1/2

Now that we live in a post-SECURE Act world, I have a 78 year old client that is still working full-time as a professor at a local university. She has accumulated a substantial sum in her 403B account. The husband just called and wanted to confirm that if someone is over the age of 70 1/2 (now 72 post-SECURE) and still working, can she still delay taking RMD’s from that 403B account? (or a 401K account as well). I just wanted to confirm that the rules after SECURE are still the same as pre-SECURE relative to this issue. Thanks!



Yes, as before the required beginning date for a still working employee is 4/1 of the year following the year of retirement. If she retires in 2020, she will have to take an RMD for 2020, but she can delay taking the 2020 RMD until 4/1/2021 if she chooses. The 2021 RMD would be due by the end of 2021 as well.

That is true for a Traditional IRA, but how about when the 78 year old still working person has another type of defined contribution plan like a 403B or 401K?  They still do not have to begin taking RMD’s on those types of accounts because they are still acctively employed by the organization that they have those DC plans through.  That is what I was looking to confirm.  Thanks.

My post did not address IRA plans. An IRA owner must start RMDs regardless of whether they are still working or not. 403b, 457, and 401k plan RMDs can generally be deferred until the required beginning date after retirement from the sponsoring company, however deferral of those RMDs does not apply to >5% owners.

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