RMD From terminating DB plan

[dmb]

DB plan is terminating and preparing to distribute assets. I understand that a participant's RMD is not eligible for Rollover, but is the RMD required to be paid prior to the final distribution of assets?? And does the participant's employment status (actively employed or terminated) come into play in the answer?? Thanks.

[SheilaD]

DB plan is terminating and preparing to distribute assets. I understand that a participant's RMD is not eligible for Rollover, but is the RMD required to be paid prior to the final distribution of assets?? And does the participant's employment status (actively employed or terminated) come into play in the answer?? Thanks.

If the participant is active - and not a 5% owner - is there a RMD at all? The required beginning date is the later of termination or 70 1/2 for a non owner.