RMD while employed but $0 contribution to 401k

[YT6]

My husband turned 72 this year. He's a part-time teacher and gets paid when he teaches. Due to the pandemic, his classes were canceled.  The school keeps his status as "active/employed" so he can teach as classes resume.  His 2021 earnings so far is $0, so no contributions to his employer-sponsored 401k (managed by TIAA).  TIAA told us as long as his status is active with the school, he doesn't have to take Required Minimum Distribution this year.  Tried looking up IRS rules but there's nothing on whether contributing to 401k is a requirement for getting exempt from taking RMD.  Or just "being employed" (even without income/contribution) is Ok for RMD exemption. Thank you.

[Critter-3]

The employer is correct ... no RMD required yet. 

[macuser_22]

Per the IRS:

April 1 of the year following the later of the year you turn 72 (70 ½ if you reach 70 ½ before January 1, 2020) or the year you retire (if allowed by your plan). If you are a 5% owner, you must start RMDs by April 1 of the year following the year you turn 72 (70 ½ if you reach 70 ½ before January 1, 2020).

As the IRS says, check with the plan administrator to see if your plan allows deferring the RMD until retirement.   No contribution is necessary - only still working for the employer if the plan allows.

[YT6]

Thank you

[YT6]

Thank you!