Yes, the RMD rules apply to all employer sponsored retirement plans, including profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans.
A defined benefit plan generally must make RMDs by distributing the participant's entire interest in periodic annuity payments as calculated by the plan's formula for:
- the participant's life,
- the joint lives of the participant and beneficiary, or
- a "period certain" (see Treas. Reg. §1.401(a)(9)-6, A-3).
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