70 1/2 Minimum Required Distributions

[Guest klc]

When do you determine the participants age when making an MRD calculation? Is it the beginning of the year the MRD is being paid for, or is it the end of the year the MRD is being paid for, or is it something else?

[Kathy]

You use the age attained on the birthday in the year in question.

Let's say my birthday is 8/5/28, my 70 1/2 year is 1999 and my age in 1999 will be 71.