When is RMD due

Having a brain freeze due to 10/15 - worse ever.

Have not come across the following in quite sometime, a bit confused.

DB plan.

Client turned 73 early 2026 so RMD is due 4/1/2027.

A two part question with the assumption plan terminates during 2026:

Scenario one - distribution occurs during 2026 therefore he needs to take an RMD during 2026, correct?

Scenario two: - distribution occurs in 2027, what are the RMD requirements, one for 2026 and one for 2027 as distribution occured during 2027?

Thanks

Consider your brain unfrozen. 2026 is first distribution calendar year so yes, if plan termination distribution happens in 2026 there is a RMD due for that year. If 2027, then yes, there are two years of RMDs which could be made in 2026 and 2027 or both in 2027 provided the 2026 RMD is made by 4/1/2027.