Charlie and Rose have been married for 40 years and have three children together. They are currently TEM SET 10: REQUIRED MINIMUM DISTRIBUTIONS (RMDs) semi-retired and enjoying life at the beach in Florida. Rose turned 70 on February 14th 2019 and Charlie Arned 70 on October 15th 2019. Rose is fully retired as a fashion model from Burl's Boutique, which marketed to older customers. Charlie still works part-time for a company that rents sailboats and provides sailing guides for customers renting boats. The company, called Set Sail, sponsors a 401(k) plan, ago and plans to continue working at Set Sail because he loves it. Charlie's rich uncle, Alan, died earlier during 2019 and left his Roth IRA to Charlie Charlie is sad about Alan, but happy about the IRA and even happier that it is a Roth IRA. Alan started the Roth IRA over ten in which Charlie continues to make contributions Chablis gave up his corporate job at IBM several years years ago They need to know whether they need to take minimum distributions and if so, how much and from what accounts. The balances in the accounts are shown below. December December December Plan December Plan # Account/Plan Type 31, 2018 31, 2019 31, 2020 31, 2021 Owner Balance Balance Balance Balance Rose 1 Self Directed IRA $22,000 $23,500 $20,500 $19,800 Rose 2 Self Directed Roth IRA $58,000 $67,000 $68,000 $70,000 Rose $45,000 Self Directed IRA 3 $50,300 $49,100 $51,300 Rose $252,000 $270,000 4 Burl's MPPP $260,000 $267,000 Charlie $218,500 $220,000 5 $180,000 $200,000 Inherited Roth IRA Charlie $20,500 $18,000 $20,000 $17,000 6 Self Directed IRA $49,000 $51,000 $41,500 Charlie 7 $40,000 IBM 401(k) Roth Account $723,000 $700,000 Charlie $650,000 $600,000 8 IBM MPPP $92,000 $89,000 $99,000 $80,000 Charlie 9 Set Sail 401(k) Roth Account 4. What is the required beginning date (RBD) for Rose and Charlie (without regard to the cares Act waiver of RMDs for calendar year 2020)? ond charlie