How does the “still working exception” for RMDs (required minimum distributions) apply to 403(b) plans for retired teachers who work occasionally as substitute teachers?

“Still working” means you have not retired from the position in which you were covered by the 403(b) plan. If you retire from a teaching position and continue to work for the school as an occasional substitute teacher, you are no longer contributing to the 403(b) plan, and thus you are considered retired.

Check with your retirement plan administrator to be sure but, if you have signed official retirement papers and are collecting a retirement pension, you are probably considered …