In general, distributions from a qualified plan must begin no later than April 1 of the year following the year in which the employee attains age 72 (for years after 2019) and 70½ (for years before 2020) or (except in the case of a 5-percent owner), if later, retires. This date is called the required beginning date. (Code Section 401(a)(9)). See Chapter 4.15 for details on RMDs and SECURE Act 2.0 changes to attained ages.