403(b) plan
403(b) plans (employer-sponsored retirement plans for educators, hospital workers, and 501(c)(3) employees) aggregate among themselves and only among themselves. Cross the perimeter into your IRA pool and the 403(b) RMD is treated as missed.
Account type
403(b) plan
Other 403(b) plans only — never with IRAs or 401(k)s
Uniform LifetimePub 590-B App. BTreas. Reg. §1.403(b)-6(e)(7)
Key points
| Aggregation | All your 403(b) plans aggregate with each other into one pool. Pull from any one or several. Never aggregate with IRAs, 401(k)s, or QRPs. |
| Table | Uniform Lifetime Table for owners. Single Life if you are the beneficiary of an inherited 403(b). |
| Pre-1987 balance | Pre-1987 employee contributions in a 403(b) are exempt from RMDs until age 75 — but only if the plan separately tracks them. Most plans do not. |
| Penalty | 25% excise tax on the shortfall under IRC §4974, reduced to 10% if corrected within 2 years. |
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.