Qualified Retirement Plan (QRP)
Qualified Retirement Plans — defined-benefit plans, profit-sharing plans, and money-purchase plans — follow the same per-plan rule as 401(k)s. Each plan's RMD must be withdrawn from that specific plan. No aggregation across QRPs, never with IRAs.
Account type
Qualified Retirement Plan (QRP)
None — each QRP plan stands alone
Uniform LifetimePub 590-B App. BTreas. Reg. §1.401(a)(9)-8 A-1
Key points
| Aggregation | Never aggregable. Each QRP plan stands alone. |
| Defined-benefit plans | RMDs from a DB pension are typically the annuity payment itself — the plan calculates and pays it. You generally do not need to compute it manually. |
| Still-working exception | Same as 401(k): if you are still employed by the plan sponsor and you do not own >5% of the company, you may delay your first RMD from THAT plan until April 1 after separation. |
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Informational, not tax advice. Required Minimum Distribution rules involve facts unique to your accounts; consult a CFP® or CPA before acting. RMDAcross may earn a referral fee from sponsors linked on this page — this does not affect our analysis. How we research →
Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.