Are there any differences in the RMD rules (required beginning date) for persons who may have a voluntary 403(b) plan (Non-ERISA plan) with an employer vs. an ERISA plan with the same employer? An individual who is over age 70.5, is still working with a tax exempt organization but he has been informed by a consultant that he must begin taking RMDs at 70.5 regardless of still being employed. I am wondering if there could be any different treatment, say, if the individual had a portable 403(b) where the employer simply made contributions but had no further involvement with the plan. I have asked for details on the plan type but just thought I would check the forum to see if there are any references or aids someone could point me to for further understanding.