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DB RMD (>72) DOT=12/31
John Feldt ERPA CPC QPA reacted to Luke Bailey for a topic
TPApril, where the non-5% owner employee terminates after RBD, the first distribution year is year of termination, so here 2020, but RBD is April 1 of next year, here 2021. Also, the actuarial adjustment required for delayed benefits stayed at 70-1/2; did not move with the RBD to 72.1 point
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