The minimum annual required distribution amount for an IRA holder who reaches...

same as required minimum distribution

401 (a)(9) of the IRC provides that in order to be a qualified plan, the entire interest of each employee must (1) be distributed no later than April 1 of the calendar year following the calendar year in which the employee attains 70 1/2 (for governmental plans, the later of the date previously stated), April 1 of the calendar year following the calendar year in which the employee retires, or (2) begin to be distributed by the previous stated dates over the life of the employee, or lives of the employee and a designated beneficiary.