RMD

[Guest forum4]

How is the term “retired” defined for RMD purposes when deferring payments to a non-5% owner? We have both a DB and DC plan. We have people that retire for purposes of beginning payments from our DB plan, yet return to work immediately afterwards (next day) on a part time basis (subject to a monthly limit of 100 hours). Are these people considered retired for RMD purposes on the DC plan if they are still employed on a part-time or irregular basis after their "retirement" with the same employer? Thanks.