required beginning date

(i)The term “required beginning date” means April 1 of the calendar year following the later of— (I)the calendar year in which the employee attains age 70½, or (II)the calendar year in which the employee retires. (ii)Subclause (II) of clause (i) shall not apply— (I)except as provided in section 409(d), in the case of an employee who is a 5-percent owner (as defined in) with respect to the plan year ending in the calendar year in which the employee attains age 70½, or (II)for purposes ofor (b)(3). (iii)In the case of an employee to whom clause (i)(II) applies who retires in a calendar year after the calendar year in which the employee attains age 70½, the employee’s accrued benefit shall be actuarially increased to take into account the period after age 70½ in which the employee was not receiving any benefits under the plan.

Source

26 USC § 401(a)(9)(C)(i)


Scoping language

For purposes of this paragraph
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