Employer provided pension plans are addressed by the statement, "The RMD rules apply to all employer sponsored retirement plans."
Qualified defined benefit plans (employer-provided pension plans) are covered by section 401 the tax code, as are 401(k) plans. All plans that fall under section 401 are subject to RMDs. Section 401(a)(9)(C)(i)(II) provides a delay to the required beginning date for RMDs for those who are still employed by the company.
