The ex-husband is 72 and still working – no plans to retire any time soon. The ex-wife turned 71 in Aug 2018.
Their divorce was final in Aug 2018 and the ex-wife received her share of his 403(b) according to QDRO in Oct 2018. The money is in a separate account with the ex-husband’s employer.
1. Since he is still working does she have to take RMD at all or can she wait until he retires?
2. Does her RMD start for 2018 or for 2019?
3. If for 2019, does she have to take it by Dec 31, 2019 or can she delay it until April 1, 2020?
Her RMDs do not begin until the RBD of the employee, therefore as long as the ex husband continues to work, the ex wife will not be subject to RMDs. Her RMDs start for the year he retires with her RBD being the following 4/1.