A DB plan participant turned 70 1/2 in 2008. His required beginning date is 4/1/2009 for a RMD. What is the deadline for the required distributions? His first one obviously has to be taken on or before 4/1/2009. However, let's say he gets paid out 3/1/2009. Is his next required minimum distribution not due to be paid out until 3/1/2010, a period of no longer than 1 year later? Or does the deadline move to the end of each calendar year. So if he took a distribution 3/1/2009, another one would be due 12/31/2009? And each successive payment would be due by the end of the calendar year for which the dsitribution applies?

Thanks!!

Year two's distribution is due by 12/31/2009 and all successive years by 12/31 of the year in question.

If payments are made annually under the annuity method, the second payment in your example would be due on 3/1/2010. See 1.401(a)(9)-6, Q&A 1 (via ERISA Outline Book).

The participant must begin receiving a series of annual (or more frequent) payments starting by the RBD. In your example, the second payment should be made on or about 3/1/10. IMO.