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Of course not ... there was nothing in the SEP on 12/31/2020 so there is no RMD ... o% of zero is still zero. Confirm this with the SEP custodian.
The RMD is based on the year end value of the prior year.
If your mom already has other IRAs, the RMD will be required.
The contribution to a new or existing account in 2021 will have no effect.
The RMD can be taken out of any account or accounts you wish, including the new SEP.
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