JeffB

A participant worked at Company Z & terminated employment at age 60. At age 72, Company Z's plan began paying out RMD's from his account. Participant zeroed out their account (rollover to IRA or direct distribution) 5 years later. EE is rehired at age 80 and has no plan balance. EE begins deferrals. Does he get an RMD from his new deferrals or because he is currently employed, he does not need to receive an RMD from this account as it was previously zeroed out?