The motile infective stage of sporozoan protozoa that results from schizogony or a similar type of asexual reproduction; for example, endodyogeny or endopolygeny.
See when to start taking RMDs. Your first RMD must be taken by April 1 of the year after you turn 70Â½. Subsequent RMDs must be taken by December 31 of each year. If you donât take your RMD, youâll have to pay a penalty of 50% of the RMD amount. Get started with our RMD Calendar.
However, if in the first year you become subject to the RMD rules you elect to postpone taking your first RMD until your required beginning date (RBD), defined in the Important Information Section, you must receive two RMDs within the same tax year (i.e., one by April 1st and the 2nd by December 31).