### Question
What is the definition of required beginning date?


### Answer
The definition of **required beginning date** is as follows in *26 U.S.C. § 401*:

> April 1 of the calendar year following the later of—


(I) the calendar year in which the employee attains age 70½, or


(II) the calendar year in which the employee retires

#### Citation:
  - *26 U.S.C. § 401*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

