required beginning date
Defined in 1 place of the United States Code.
In general.—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.
Source
- 2011–201226 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
In general.—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.
Source
- 2012–201926 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
In general.—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 701/2, or
(II) the calendar year in which the employee retires.
Source
- 1996–201126 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
In general.—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 72, or
(II) the calendar year in which the employee retires.
Source
- 2019–202226 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
In general.—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.
Source
- 2022–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
Required beginning date.—For purposes of this paragraph, the term “required beginning date” means April 1 of the calendar year following the calendar year in which the employee attains age 701/2. In the case of a governmental plan or church plan, the required beginning date shall be the later of the date determined under the preceding sentence or April 1 of the calendar year following the calendar year in which the employee retires. For purposes of this subparagraph, the term “church plan” means a plan maintained by a church for church employees, and the term “church” means any church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)).
Source
- 1994–199626 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
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.
Source
- 2013–201926 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
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 72, or
(II) the calendar year in which the employee retires.
Source
- 2020–202226 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
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.
Source
- 2023–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section