A defined benefit plan generally must make RMDs by distributing the participant's entire interest as calculated by the plan's formula in periodic annuity payments for: the participant's life, the joint lives of the participant and beneficiary, or. a "period certain."

Are defined pension plans subject to RMD?

In the case of a defined benefit plan, the monthly distributions could be considered the RMD. In reality the defined benefit plan does not have an RMD because there is no pool of money that you as an individual have to deplete.

Are RMDs required for 2020 from defined benefit plans?

The 2020 RMD waiver does not apply to defined benefit plans, even if the defined benefit plan is using the defined contribution rule to determine the portion of a single sum distribution that is an RMD.