a participant has 2 403(b) arrangements from 2 different employers. he is over 70 1/2 and still employed by an employer sponsoring on of the 403(b) arrangements. does he have to take an rmd from the other 403(b)?

When there is more than one 403(b) contract that a person has earned as an employee, the required distributions can come from one contract or the other, or any combination. However, the AMOUNT of the required distributions must be determined separately for each account. This latter requirement implies that if the employee is retired from one job but not from the other, the former requires distributions and the latter does not. I am not aware of any specific ruling on the issue as you have framed it, but I think that this interpretation would be the normal one.

If I'm reading wmyer's question correctly, I believe it concerns the minimum distribution requirements at I.R.C. Sec. 401(a)(9) -- distributions don't have to begin at age 70-1/2 if the participant hasn't terminated employment.

Under Reg. Sec. 1.401(a)(9)-2, Q&A 2(e), an individual can delay taking distributions only from the plan sponsored by his/her current employer. Doesn't this same rule also apply to 403(b) plans?

If he doesnt want to take mrds in future years he can roll over the 403(b) from the prior employer to the current employer's plan by 12/31.

Thanks, all of this is exactly the information I was looking for.