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The Tricky Still-Working Exception: After Death
Slott Report 
[Guidance Overview] Nov. 18, 2025 "[T]he RBD (when RMDs are officially 'turned on') is April 1 of the year after the year person turns age 73, or April 1 of the year after the year a person retires if using the still-working exception. You must live long enough to reach that date for RMDs to officially begin. [When an employee dies] before the RBD applicable to his 401(k) plan, there is no year-of-death RMD from the plan for his beneficiaries to worry about." MORE >> |
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