RMD related

Participant was 0.3% partner in law firm in 2024. Still working.

No ownership in 2025

Turns 73 during 2025.

Is he required to take an RMD which would be due 4/1/2026?

I am not sure we have enough facts to answer your question.  Is this person still working at the law firm in 2025--presumably so or there doesn't seem to be an issue.  Are you asking whether the switch from partner status in one year to non-partner status the following year affects or doesn't affect the start of their RMDs?  I mean for retirement plan purposes, a self-employed individual (i.e., a person who has earned income for a tax year) is treated as an employee.  See 401(c)(1).  Also, no 5% issue.   If they are still working at the law firm in 2025 with no ownership then I take that to mean they are providing services as a non-partner (a person could be a non-equity partner, i.e., no ownership, and still be a treated as a self-employed partner if they receive a share of the firm's income).  A question then is whether they are providing services as an employee or as an independent contractor.  Another is whether the plan has a definition of "retires" with regard to partners.  Assuming they haven't retired for purposes of this query, if they are providing services to the law firm as an employee, seems like they would not be required to take a distribution simply because they have not retired (also assumes that the plan uses both the "age 73" and the "later of" rule).  Otherwise, if they are providing services as an independent contractor (or not providing services at all) then it seems they would be required to take a distribution by 4/1/2026.

Sorry if I am being dense or reading more into this than is necessary (overly anal)...

Since you said they are still working (and presumably now getting W-2 wages) and are not a 5% owner in their 1st RMD year, then they are not required to take a 2025 RMD unless they separate service before 12/31/2025. if I misunderstand the facts, that could change things.

agreed and thank you, you got it spot on.