Required Minimum Distribution (RMD)

The Internal Revenue Service (IRS) generally requires that a participant in an employer-sponsored retirement plan – including NHRS – must take a Required Minimum Distribution (RMD) from that plan. This must be done by April 1 of the calendar year following the year in which you attain 73 years of age or by April 1 following the year in which you retire, whichever is later. 

If you are 73 years of age  or older and still working for an NHRS-participating employer through December 31, you are not required to take an RMD. When you leave employment, you will be required to take an RMD or you may be subject to a 25 percent penalty by the IRS due to a late distribution.

Visit the IRS website at for a list of frequently asked questions (FAQs) regarding RMDs.