### Question
What does required beginning date mean?


### Answer
**Required beginning date** has the following meaning 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**

