September 2025

Required Minimum Distributions

Required Minimum Distributions

In general, most participants must take an RMD annually beginning in the year they reach RMD age. RMD rules are now as follows:

For a participant who was born:

• Before July 1,1949
• And Is NOT a 5% owner, the RMD age is the later of retirement or age 70½
• And IS a 5% owner, the RMD age is 70½ (CANNOT be delayed)
• Between 7/1/1949 and 12/31/1950
• And Is NOT a 5% owner, the RMD age is the later of retirement or age 72
• And IS a 5% owner, the RMD age is 72 (CANNOT be delayed)
• On or after 1/1/1951
• And Is NOT a 5% owner, the RMD age is the later of retirement or age 73
• And IS a 5% owner, the RMD age is 73 (CANNOT be delayed)

Plan sponsors are responsible for ensuring that RMDs are taken every year. Failure to make timely required distributions is a violation of plan rules and could result in penalties and plan disqualification.

To see a list of participants who will reach or have already reached RMD age this year, please contact your plan administrator with Benefit Professionals, Inc.