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</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<h1><img width="288" height="52" id="Picture_x0020_1" src="cid:image001.jpg@01DB3A73.EE011520"></h1>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">November 19, 2024<o:p></o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="642" style="width:481.5pt;margin-left:-4.5pt;border-collapse:collapse">
<tbody>
<tr>
<td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in;line-height:normal">
<span style="font-family:"Arial",sans-serif">To:<o:p></o:p></span></p>
</td>
<td width="551" valign="top" style="width:413.2pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:5.3pt;line-height:normal">
<span style="font-family:"Arial",sans-serif">UCR Emeriti & Retirees<o:p></o:p></span></p>
</td>
<td style="border:none;padding:0in 0in 0in 0in" width="37">
<p class="MsoNormal"> </p>
</td>
</tr>
<tr>
<td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in;line-height:normal">
<span style="font-family:"Arial",sans-serif">From:<o:p></o:p></span></p>
</td>
<td width="551" valign="top" style="width:413.2pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:5.3pt;line-height:normal">
<span style="font-family:"Arial",sans-serif">UCR Retirement Center on behalf of UCR Central HR Benefits Office
<o:p></o:p></span></p>
</td>
<td style="border:none;padding:0in 0in 0in 0in" width="37">
<p class="MsoNormal"> </p>
</td>
</tr>
<tr>
<td width="54" valign="top" style="width:40.5pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in;line-height:normal">
<span style="font-family:"Arial",sans-serif">Re:<o:p></o:p></span></p>
</td>
<td width="551" valign="top" style="width:413.2pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:5.05pt;line-height:normal">
<span style="font-family:"Arial",sans-serif">2024 Required Minimum Distribution (RMD) Requirements for RSP and UCRP Plans<o:p></o:p></span></p>
</td>
<td style="border:none;padding:0in 0in 0in 0in" width="37">
<p class="MsoNormal"> </p>
</td>
</tr>
<tr>
<td width="642" colspan="3" valign="top" style="width:481.5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in">
<span style="font-family:"Arial",sans-serif"><br>
The IRS mandates that required minimum distributions (RMDs) be taken yearly from the Retirement Savings Program (RSP) 403(b), 457(b) and DC Plans and the UC Retirement Plan (pension) to ensure taxes are collected. Please take note of some important reminders
about RMD (also known as MRD) rules and penalty information for the UCRP and RSP Plans.
<br>
<br>
<b><span style="color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%">RMDs for the Retirement Savings Program 403(b), 457(b) and DC Plans<o:p></o:p></span></b></span></p>
<p class="MsoListParagraphCxSpFirst" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;mso-add-space:auto;text-indent:-.25in;mso-list:l3 level1 lfo14">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">A participant’s first RMD must be withdrawn by April 1 of the year following the year they turn age 73 or leave UC employment (whichever is later). If a retiree or emeriti becomes rehired
in the same year and continues to work through the end of the year, this will delay the initial RMD requirement. (Once a member meets the age requirements and is identified as separated during Fidelity’s annual RMD process, they will continue to have their
RMDs issued annually regardless of whether they return to work or not.)<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;mso-add-space:auto;text-indent:-.25in;mso-list:l3 level1 lfo14">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">All subsequent RMDs must be received by December 31 of each year.
<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;mso-add-space:auto;text-indent:-.25in;mso-list:l3 level1 lfo14">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-family:"Arial",sans-serif">Fidelity will process this year’s RMD transaction on December 4, 2024.<o:p></o:p></span></b></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;mso-add-space:auto;text-indent:-.25in;mso-list:l3 level1 lfo14">
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</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">RMD requirements apply to each of UC's Retirement Savings Program accounts [DCP, 403(b) and 457(b)] separately.
<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;mso-add-space:auto;text-indent:-.25in;mso-list:l3 level1 lfo14">
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</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Roth accounts in employer retirement plan accounts (such as UC’s new Roth option) are excluded from RMD withdrawals.<br>
<br>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><b><span style="font-family:"Arial",sans-serif;color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%">RMDs for the UC Retirement Plan
<br>
</span></b><span style="font-family:"Arial",sans-serif">RMD rules apply to the UC Retirement Plan (UCRP) as well, depending on the member’s status.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">Active UCRP members do not need to receive an RMD until they separate. If an active member separates and elects a monthly benefit, the RMD requirement is satisfied for
the UCRP.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><b><span style="font-family:"Arial",sans-serif;color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in"><b><span style="font-family:"Arial",sans-serif;color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%">RMD Implications for Lump Sum Payments and Capital Accumulations<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">If a member has a Capital Accumulations Payment (CAP) and/or elects a lump sum cashout for their UCRP benefit, a portion of the payment is subject to the RMD and must
be distributed as a taxable distribution, even if the member elects a full rollover or returns to work as a part-time rehired retiree.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">Depending on their separation date, members may be expected to receive two RMDs. For example, if a member has a separation date in December and the lump sum is paid
in January, RMD would apply to both calendar years.<br>
<b><br>
<span style="color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%">Inactive Member RMD Requirements and Default Distribution Procedures<o:p></o:p></span></b></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">Additional rules apply to inactive members who have not taken a distribution of their UCRP benefits by their RMD age. Communications to inactive members are typically
sent out in September of each year, followed by several reminder letters. <b>Inactive vested members</b> are required to elect their UCRP retirement no later than March 1 of the year following the calendar year in which they reach their RMD age, or they separate
from UC employment, if later. If no action is taken, a default retirement with the basic retirement income option will be issued.
<b>Non-vested inactive members</b> must take a refund of their UCRP accumulations and/or CAP. If no action is taken, a default distribution will be issued.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">Inactive UCRP members who may be working in a non-UCRP eligible position at UC, or who may have established reciprocity with CalPERS or concurrent retirement with CalSTRS,
must contact the RASC to inform them of their working status in order to avoid the default RMD distribution or retirement.<br>
<b><br>
<span style="color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%">RMD Penalties
</span><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><b><span style="font-family:"Arial",sans-serif">Failure to take an RMD from the RSP or UCRP can result in a penalty</span></b><span style="font-family:"Arial",sans-serif">. If no distributions are taken, or if
the distributions are not large enough, the IRS may impose a 25% excise tax on the amount not distributed. (This was reduced from 50% with the passing of SECURE 2.0. which can be reviewed at:
<a href="https://www.fidelity.com/learning-center/personal-finance/secure-act-2">
https://www.fidelity.com/learning-center/personal-finance/secure-act-2</a>)<br>
<br>
<b><span style="color:#1F4E79;mso-style-textfill-fill-color:#1F4E79;mso-style-textfill-fill-alpha:100.0%">RMD Education and Communication Resources for the UC RSP<o:p></o:p></span></b></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">The November 2024 issue of New Dimensions features an article about RMDs at:
<a href="https://ucnet.universityofcalifornia.edu/wp-content/uploads/2024/10/HRND_Nov2024_F2-web.pdf">
https://ucnet.universityofcalifornia.edu/wp-content/uploads/2024/10/HRND_Nov2024_F2-web.pdf</a>.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif"><br>
Fidelity will notify participants of the UC RSP plans during their first year of eligibility. In addition, the plan's RMD requirements are covered in the following articles on myUCretirement.com, as well as a quarterly email newsletter.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="margin-bottom:0in;mso-add-space:auto;text-indent:-.25in;mso-list:l4 level1 lfo15">
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</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Making Sense of RMDs (<a href="https://myucretirement.com/resources/articles/0041">https://myucretirement.com/resources/articles/0041</a>)<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-bottom:0in;mso-add-space:auto;text-indent:-.25in;mso-list:l4 level1 lfo15">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Options for Taking Your First Required Minimum Distribution (<a href="https://myucretirement.com/resources/articles/0043">https://myucretirement.com/resources/articles/0043</a>)<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="margin-bottom:0in;mso-add-space:auto;text-indent:-.25in;mso-list:l4 level1 lfo15">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Secure 2.0: Rethinking Retirement Savings (<a href="https://www.fidelity.com/learning-center/personal-finance/secure-act-2">https://www.fidelity.com/learning-center/personal-finance/secure-act-2</a>)<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in"><span style="font-family:"Arial",sans-serif">For more information about RSP RMDs, participants can read the RMD Fact Sheet (<a href="https://fwc.widen.net/s/7kf25zcw27/uc-rmd-fact-sheet">https://fwc.widen.net/s/7kf25zcw27/uc-rmd-fact-sheet</a>).<br>
<br>
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