required beginning date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section (23 versions over time)
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 the applicable age, or
(II) the calendar year in which the employee retires.