RMD AT Age 72

[Consultant]

Client was age 72 in 2016 and worked (W-2 Earner) until 12/08/2016.
Previously never took an RMD from 401-K. Am I to understand that, because
she was still working, her initial RMD was not due til 4/01/2017? Hence, no
RMD was required for 2016 or previous?

[TAXNJ]

Client was age 72 in 2016 and worked (W-2 Earner) until 12/08/2016.
Previously never took an RMD from 401-K. Am I to understand that, because
she was still working, her initial RMD was not due til 4/01/2017? Hence, no
RMD was required for 2016 or previous?

"Beginning date for your first required minimum distribution
IRAs (including SEP and SIMPLE IRAs)
April 1 of the year following the calendar year in which you reach age 70½.

401(k), profit-sharing, 403(b), or other defined contribution plan
Generally, April 1 following the later of the calendar year in which you:
reach age 70½, or retire."

reference for above:

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds

[Consultant]

Thanks

Thanks for the info