Earnings Test Calculation

A client turns age 73 in 2026 and must begin taking required minimum distributions (RMDs) from her traditional IRA. 

Which of the following statements is CORRECT regarding her first RMD? 

  1. It must be taken by December 31, 2026
  2. It may be delayed until April 1, 2027
  3. It is not required until age 75
  4. It can be avoided if the client is still working