Expert: Allen - 1/27/2011

Question
if a person works until say age 75 under a deferred defined pension, how does irc 401(a)(9)(C)(iii) relate?

Answer
I assume you are asking about the required minimum distributions.

You must receive these distributions if either:
1. In all cases if you are a 5% owner of the company that sponsors the plan, or
2. You are not a 5% owner and plan has not been amended to eliminate the requirement.