403(b) plans generally follow the same RMD requirements as other qualified plans. However, there are some exceptions:

IRS Letter Ruling 9345044 – Age 75 - IRS has privately ruled that participants in a tax-sheltered annuity plan maintained for teachers and other employees as authorized by a city's administrative code may defer distributions of their account balances until the earlier of age 75 or retirement.

IRS said that a participant's required beginning date under the plan would be April 1 of the year following the later of the calendar year in which the participant attains age 70-1/2 (would be 72 starting in 2020, 73 starting in 2024-2032) or the calendar year in which the participant retires under Code Sec. 401(a)(9)(C). Therefore, in the PLR deferral of distributions of an individual's account balance until the earlier of attainment of age 75 or the April 1 following the year of the participant's retirement satisfied the required beginning date requirements.

IRS Letter Ruling 8632058 – Pre-July 27, ’87 Distributions - In a private letter ruling that applied pre-July 27, '87 distribution rules, IRS approved a Code Sec. 403(b) annuity that permitted distributions beginning no later than age 75, in the form of a joint and 100% spousal survivor annuity.