fb-rmd-0011
{
"person": "IRA owner born March 14, 1957",
"question_context": "The owner asks at what age required minimum distributions must begin under section 401(a)(9)."
}Under the current regulations, what is this owner's applicable age for required minimum distributions? Answer with exactly one option id.
age-70-half— Age 70½age-72— Age 72age-73— Age 73age-75— Age 75
age-73
The owner was born March 14, 1957, which is on or after January 1, 1951 and before January 1, 1959. Under 26 CFR 1.401(a)(9)-2(b)(2)(iv), the applicable age for an employee born in that range is age 73. The same applicable-age definition governs IRAs through 26 CFR 1.408-8's incorporation of the section 401(a)(9) rules.
Selects age-73 based on the 1951–1958 birth-year band.
“In the case of an employee born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73”
Each quoted passage is exact-matched, after typographic normalization, against the corpus text fetched from the issuing authority (hashes in the corpus manifest). An item whose quote stops matching fails the build.
“In the case of an employee born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73” — cfr-1-401a9-2
The owner was born on March 14, 1957, which falls within the range of January 1, 1951, to December 31, 1958. According to the provided regulation, the applicable age for an individual born in this timeframe is 73. The key correctly identifies this and derives the correct answer.
“In the case of an employee born on or after January 1, 1951, but before January 1, 1959, the applicable age is age 73;” — cfr-1-401a9-2
The IRA owner was born March 14, 1957, which falls on or after January 1, 1951 and before January 1, 1959. The cited regulation directly assigns applicable age 73 to that birth range, so the key's value of age-73 is correct.
v1; no errata. Demonstrate a key error and the correction is published here, credited — challenge policy.