Yes. The Required Minimum Distribution (RMD) rule does apply to defined benefit plans, such as traditional employer-provided pensions.
RMD rules apply to all employer-sponsored retirement plans such as
pensions, profit-sharing, 401(k), 403(b), and 457(b) plans, as well as
Traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE
IRAs. However, RMDs are not required for Roth IRAs while the owner is
still alive.
In the case of pensions and annuities, the RMD rules are taken into account by the plan administrator when periodic payments are calculated.
Your 1099-R issuer is required to follow RMD rules and regulations,
so if you received a distribution and you're at least age 70 1/2, you can be almost certain you received an RMD. Check with your
plan administrator if you're still not sure.
