RMD

[Egold]

A plan is terminating in 2025.

If a participant is over 65, do they have a Required Minimum Distribution (RMD)?

What if funds are rolled over into a 401 (k) plan?

[Egold]

Sorry, I made a mistake.

I meant over 73

[Bill Presson]

If they have met their required beginning date, then, yes, they have to take their RMD before distributing the rest of their account. 

[CuseFan]

Can be paid out concurrently but in two portions - RMD not RO-eligible and not subject to 20% w/h, and then a RO-eligible LS which is subject to 20% w/h to the extent not rolled over, either to another plan (401k as you mention) or IRA.