fb-rmd-0012
{
"person": "401(k) participant born August 2, 1962",
"question_context": "The participant asks at what age required minimum distributions must begin under section 401(a)(9)."
}Under the current regulations, what is this participant'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-75
The participant was born August 2, 1962, which is on or after January 1, 1960. Under 26 CFR 1.401(a)(9)-2(b)(2)(vi), the applicable age for an employee born on or after January 1, 1960 is age 75. Age 73 applies only to the 1951–1958 birth band under paragraph (b)(2)(iv).
Selects age-75 based on the born-after-1959 rule.
“In the case of an employee born on or after January 1, 1960, the applicable age is age 75”
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, 1960, the applicable age is age 75.” — cfr-1-401a9-2
The participant was born on August 2, 1962, which is after January 1, 1960. According to 26 CFR 1.401(a)(9)-2(b)(2)(vi), the applicable age for an employee born on or after January 1, 1960, is age 75. The key correctly identifies this.
“In the case of an employee born on or after January 1, 1960, the applicable age is age 75” — cfr-1-401a9-2
The stipulated birth date August 2, 1962 falls on or after January 1, 1960, so paragraph (b)(2)(vi) directly sets the applicable age to 75. The key's value age-75 is correct.
v1; no errata. Demonstrate a key error and the correction is published here, credited — challenge policy.