We have a client that is a cooperative (a citrus grower's association) that sponsors a Profit Sharing Plan. One of the officers of the cooperative is 701/2 this year. The member farms are the owners of the cooperative so there is no ownership by any individuals. This officer also happens to have ownership in one of the member farms. Is he required to take an RMD from the Plan? Is it dependent on whether or not he owns more than 5% of the cooperative as a member?