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Required Beginning Date - RBD

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Required Beginning Date - RBD
The date by which an IRA must begin distributing payments to the annuitant. Under most circumstances, the date is April 1 of the year following the time that the annuitant turns 70.5. Occasionally, the required beginning date is postponed until the date of retirement, but this is not allowed in situations in which the annuitant owns 5% or more of the company sponsoring the IRA. The amount distributed on the required beginning date may or may not be taxable, depending on the type of IRA. See also: Minimum required distribution.


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