Business Retirement Accounts » Single Participant 401(k) Plans

Required Minimum Distributions (RMDs)

Required minimum distributions must commence by April 1 of the calendar year following the latter of either the calendar year in which the participants becomes age 70-1/2 or the calendar year in which the participant retires unless a 5% or more owner, spouse, parent, grandparent or child of an owner.

If you are a 5% or more owner, distributions must begin by April 1 of the calendar year following the calendar year in which you become age 70-1/2.


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