She has a pension, not an IRA. Yes, pensions must distribute RMDs and she must take her RMD if she has reached age 72.
Qualified vs. Nonqualified Retirement Plans
Employers create qualified and nonqualified retirement plans with the intent of benefiting employees. The Employee Retirement Income Security Act (ERISA), enacted in 1974, was intended to protect workers’ retirement income and provide a measure of information and transparency.1
In simple terms, a qualified retirement plan is one that meets ERISA guidelines, while a nonqualified retirement plan falls outside of ERISA guidelines. Some examples:
