The date an IRA owner must begin taking distributions from his or IRA (other than a Roth IRA). The required beginning date is generally April 1 following the year the IRA owner reaches age 70½. There is no required beginning date for a Roth IRA.

The date you must begin taking required minimum distributions from your tax-deferred plans. Usually, it is April 1 of the calendar year following the calendar year in which you turn age 70 1/2. If your money is in a company-sponsored plan, you may be able to delay your RBD beyond this date if you continue working (providing you are not a 5% or greater owner of the company).

The date when the minimum required distribution (MRD) must start. This is April 1 of the year following the year one reaches age 70 1/2.