---
title: "Table the required-minimum-distribution dates from age and the plan"
url: "https://ailawframework.com/practice/superannuation/calculate-minimum-pension-or-drawdown-figures-from-the-balance-and-age/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R9-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Table the required-minimum-distribution dates from age and the plan

> Table the account type, the owner's age, whether the plan allows a delay while the owner is still employed, and the April and December dates that follow. Do not calculate a dollar amount.

Canonical page: https://ailawframework.com/practice/superannuation/calculate-minimum-pension-or-drawdown-figures-from-the-balance-and-age/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Table the account type, the owner's age, whether the plan allows a delay while the owner is still employed, and the April and December dates that follow. Do not calculate a dollar amount. |
| What the lawyer must review | The IRS required-minimum-distribution page says an owner generally must start withdrawals from an IRA, SIMPLE IRA, SEP IRA or retirement plan account at age 73. The first distribution is generally due by 1 April of the year after the year the owner reaches 73. A workplace plan may allow a delay until retirement, in which case the first date is 1 April after the later of the year the owner reaches 73 or the year the owner retires. The plan document may require distributions after 73 even if the owner is still employed. Later distributions are due by 31 December. Waiting until 1 April can produce two distributions in the next calendar year. Roth IRAs, and designated Roth accounts in a 401(k) or 403(b), do not require withdrawals while the owner is alive. The page points to worksheets for the dollar amount. Those worksheets were not opened, so the tool states no divisor and no dollar figure. You calculate the amount. |
| Written for | United States |
| Applies to | [Calculate minimum pension or drawdown figures from the balance and age](https://ailawframework.com/practice/superannuation/calculate-minimum-pension-or-drawdown-figures-from-the-balance-and-age.md) |

## Checking plan

- What the AI does: Table the account type, the owner's age, whether the plan allows a delay while the owner is still employed, and the April and December dates that follow. Do not calculate a dollar amount.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not state age 75, a birth-year table or an excise-tax percentage. They were not on the page used here.
- Do not apply the age-73 start date to a Roth IRA while the owner is alive.

## Sources

- [IRS, Retirement topics — Required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds) (checked 2026-10-22)
- [29 U.S.C. § 1104, Fiduciary duties](https://www.law.cornell.edu/uscode/text/29/1104) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*