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Required Beginning Date - RBD

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Required Beginning Date - RBD
The date by which a qualified plan participant or IRA owner must begin receiving required minimum distributions from his or her retirement account.

Notes:
This date occurs on April 1 following the calendar year the participant reaches age 70 ½. Some qualified plans may allow participants who have reached this age to delay the RBD until April 1 of the year following the year they retire. This option to delay the RBD, however, is not available to employees who own at least five percent of the business that adopted the qualified plan.


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