Humor me on this. I think I know the answer, but need to "prove" it to someone . . .

We have a rather large employer (partnership) with many partners--such that no partner owns 5% (largest ownership % is 2.6%). Do any of these working partners who are 70 1/2 or older need to take RMDs?

Not if the plan allows them to defer until April 1 after the year they separate from service.

Note that for a non-incorporated business, a 5 percent owner is defined as an employee who owns more than 5 percent of the capital or profits interest of the employer