Definition of "retire" for RMD

[JJRetirement]

I'm sure this has been discussed before, so if someone could point me to earlier discussions, I would be grateful.

I know that 'retire' isn't defined under the 401(a)(9) regulations. Is there any guidance out there that might help determine whether someone who has greatly reduced his work schedule and responsibilities has retired for RMD purposes? He hasn't ever stopped working for the employer completely and has no plans to stop.

Thanks

[My 2 cents]

For what it's worth, I think the IRS would be hard pressed to assert that an individual has retired (and would therefore be subject to RMDs) if he were still in a bona fide employee-employer relationship with the plan sponsor, even with reduced hours (unless "greatly reduced his work schedule" means he only comes in to the office for an hour or so on people's birthdays, looking to mooch some cake).

[Mike Preston]

Why are you picking on paid moochers? Now, unpaid moochers get no quarter.

[david rigby]

Now, unpaid moochers get no quarter.

Not even a nickel.