403(b) RMD Rules — Required Distributions for Teachers, Nonprofits & Healthcare
What are the RMD rules for a 403(b) retirement plan?
403(b) plans — used by schools, hospitals, nonprofits, and churches — follow RMD rules similar to 401(k) plans: starting age 73, separate calculation per plan, and a still-working exception for the current employer's plan. However, 403(b) has one unique rule: pre-1987 account balances may be excluded from RMD calculations until age 75.
Like 401(k) plans, 403(b) RMDs cannot be aggregated across plans from different employers. Each 403(b) plan must distribute its own RMD. However, unlike 401(k)s, multiple 403(b) accounts from the same plan sponsor can be aggregated — and the combined RMD can be taken from any one of those 403(b) accounts.
Roth 403(b) accounts follow the same rules as Roth 401(k)s: no RMD required starting January 1, 2024 (SECURE 2.0).
Calculate Your 2026 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31 prior-year 403(b) balance ÷ IRS distribution period (per plan)
Key RMD Rules
- 1RMD starting age: 73 for those born 1951–1959. Still-working exception applies to current employer plan only.
- 2Pre-1987 403(b) balances: may be excluded from RMD calculations until April 1 of the year after you turn 75.
- 3Aggregation within 403(b): multiple 403(b) accounts from the same employer can be aggregated; the combined RMD can be satisfied from any one account.
- 4No cross-aggregation: 403(b) RMDs cannot be combined with IRA or 401(k) RMDs.
- 5Roth 403(b): no RMD required starting 2024 (SECURE 2.0 change).
Common RMD Mistakes to Avoid
- ⚠Trying to satisfy a 403(b) RMD by taking it from an IRA or 401(k) — plans cannot be cross-aggregated.
- ⚠Not accounting for the pre-1987 balance exclusion — if you have pre-1987 403(b) contributions, verify with your plan administrator whether those balances qualify for the exclusion.
- ⚠Assuming the still-working exception applies to old employer 403(b)s — it only covers the active, current employer plan.
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Frequently Asked Questions
Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.