Applicability of 401(a)(14) to 403(b)

[Guest PGH.ERISA]

It is clear that 403(b) plans are subject to 401(a)(9) RMD rules. However, it does not appear that 403(b) plans are subject to the 401(a)(14) required beginning date rules that apply to qualified plans. Does anyone have a contrary thought, and, if so, can you point to any authority on the subject?

[Everett Moreland]

ERISA section 206(a) is comparable to IRC section 401(a)(14) and would apply if ERISA applies to the 403(b) plan.

[Guest PGH.ERISA]

It is clear that 403(b) plans are subject to 401(a)(9) RMD rules. However, it does not appear that 403(b) plans are subject to the 401(a)(14) required beginning date rules that apply to qualified plans. Does anyone have a contrary thought, and, if so, can you point to any authority on the subject?

Thanks for a quick and good answer. It never dawned on me that there might be a parallel provision in ERISA, and I had not run across it before.