Is an employer fully funded pension plan subject to RMD?

[loyal-but---user]

Dear Tax Specialists,

I will soon be 72 years old, and have an employer funded pension plan. The plan was fully funded by the employer, with NO contributions of any kind from myself.

Some posts in this Community say all retirement plans are governed by RMD rules. But IRS says at: https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions#...

"What types of retirement plans require minimum distributions?

The RMD rules apply to all employer sponsored retirement plans, including
profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans. The RMD rules also apply to traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs.

The RMD rules also apply to Roth 401(k) accounts. However, the RMD rules do not apply to Roth IRAs while the owner is alive."

It does not mention fully employer funded pension plans with monthly annuities or, for that matter, any pension plan.

Must I start taking the monthly annuities immediately or can I postpone taking monthly annuities until next year when I am in a more advantageous tax situation?

Thank you very much!

[dmertz · Accepted solution]

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.