fb-rmd-0013
{
"person": "Employee born May 10, 1953, who owns 8% of the employer sponsoring her 401(k) plan (a 5-percent owner for section 401(a)(9) purposes)",
"facts": "She attains age 73 in 2026 and continues working. Her applicable age is 73 (born 1951–1958).",
"question_context": "By what date must her first required minimum distribution be taken?"
}What is this employee's required beginning date — the deadline for her first required minimum distribution? Answer with exactly one option id.
dec-31-2026— December 31, 2026april-1-2027— April 1, 2027april-15-2027— April 15, 2027dec-31-2027— December 31, 2027
april-1-2027
As a 5-percent owner, her required beginning date is April 1 of the calendar year following the calendar year in which she attains the applicable age (26 CFR 1.401(a)(9)-2(b)(3)(i)); the still-working exception in (b)(1)(ii) is unavailable to a 5-percent owner. She attains age 73 in 2026, so the required beginning date is April 1, 2027.
Selects April 1, 2027 — the April 1 following the year she attains age 73, with no still-working deferral for a 5-percent owner.
“In the case of an employee who is a 5-percent owner, the employee's required beginning date is April 1 of the calendar year following the calendar year in which the employee attains the applicable age”
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 who is a 5-percent owner, the employee's required beginning date is April 1 of the calendar year following the calendar year in which the employee attains the applicable age.” — cfr-1-401a9-2
The employee is a 5-percent owner, so her required beginning date is determined by 26 CFR 1.401(a)(9)-2(b)(3)(i), which states it is April 1 of the calendar year following the year she attains the applicable age. She attains her applicable age of 73 in 2026, making her required beginning date April 1, 2027. The answer key correctly identifies this date.
“In the case of an employee who is a 5-percent owner, the employee's required beginning date is April 1 of the calendar year following the calendar year in which the employee attains the applicable age” — cfr-1-401a9-2
The employee is stipulated to be a 5-percent owner for section 401(a)(9) purposes, so the special required beginning date rule in § 1.401(a)(9)-2(b)(3)(i) applies rather than the general still-working rule. She attains age 73 in 2026, so the required beginning date is April 1 of the following calendar year, 2027.
v1; no errata. Demonstrate a key error and the correction is published here, credited — challenge policy.