Charlie and Rose have been married for 40 years and have three children together. They are currently semi-retired and enjoying life at the beach in Florida. Rose turned 70 on February 14th 2019 and Charlie turned 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, in which Charlie continues to make contributions. Charlie gave up his corporate job at IBM several years 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 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 December Plan 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 3 Self Directed IRA $45,000 $51,300 $50,300 $49,100 Rose 4 Burl's MPPP $270,000 $267,000 $260,000 $252,000 Charlie 5 Inherited Roth IRA $180,000 $200,000 $220,000 $218,500 Charlie 6 Self Directed IRA $17,000 $18,000 $20,000 $20,500 Charlie 7 IBM 401(k) Roth Account $40,000 $41,500 $49,000 $51,000 Charlie 8 IBM MPPP $600,000 $650,000 $700,000 $723,000 Charlie 9 Set Sail 401(k) Roth Account $80,000 $89,000 $92,000 $99,000 1. What is the required beginning date (RBD) for Rose and Charlie (without regard to the CARES Act waiver of RMDs for calendar year 2020)? 2. What is the factor for Rose and for Charlie's first required minimum distribution (RMD)? 3. a Which plans must they take a distribution from during 2020 (without regard to the ability to delay a distribution and without regard to the CARES Act waiver of RMDs for 2020)