NEED QUESTION ANSWERED ASAP: WHAT IS THE REQUIRED BEGINNING DATE FOR MARY AND LARRY?

Mary and Larry have been married for 40 years and have three children together. They are currently semi-retired and enjoying life at the beach in Florida. Mary turned 70 on February 14th 2019 and Larry turned 70 on October 15th. Mary is fully retired from Burl's. Larry still works part- time for SetSail that sponsors a 401(k) plan, in which Larry continues to make contributions. Larry gave up his corporate job at IBM several years ago and plans to continue work part-time for SetSail. Larry's rich uncle Juan died earlier during 2019 and left his Roth IRA to Larry. Juan started the Roth IRA over ten years ago. They need to know whether they need to take minimum distribution and if so, how much and from what accounts. The balances in the accounts are shown below: Plan Owner Plan # Account/Plan Type 31, 2018 Balance 31, 2019 Balance 31, 2020 Balance 31, 2021 Balance Mary 1 Self Directed IRA $22,000 $23,500 $20,500 $19,800 Mary 2 Self Directed Roth IRA $58,000 $67,000 $68,000 $70,000 Mary 3 Self Directed IRA $45,000 $51,300 $50,300 $49,100 Mary 4 Burl's Money Purchase Pension Plan (MPPP) $270,000 $267,000 $260,000 $252,000 Larry 5 Inherited Roth IRA $180,000 $200,000 $220,000 $218,000 Larry 6 Self Directed IRA $17,000 $18,000 $20,000 $20,500 Larry 7 IBM 401(k) Roth Account $40,000 $41,500 $49,000 $51,000 Larry 8 IBM Money Purchase Pension Plan $600,000 $650,000 $700,000 $723,000 SetSail 401(k) Larry 9 $80,000 $89,000 $92,000 $99,000 Dath Account Mary and Larry have been married for 40 years and have three children together. They are currently semi-retired and enjoying life at the beach in Florida. Mary turned 70 on February 14th 2019 and Larry turned 70 on October 15th. Mary is fully retired from Burl's. Larry still works part- time for SetSail that sponsors a 401(k) plan, in which Larry continues to make contributions. Larry gave up his corporate job at IBM several years ago and plans to continue work part-time for SetSail. Larry's rich uncle Juan died earlier during 2019 and left his Roth IRA to Larry. Juan started the Roth IRA over ten years ago. They need to know whether they need to take minimum distribution and if so, how much and from what accounts. The balances in the accounts are shown below: Plan Owner Plan # Account/Plan Type 31, 2018 Balance 31, 2019 Balance 31, 2020 Balance 31, 2021 Balance Mary 1 Self Directed IRA $22,000 $23,500 $20,500 $19,800 Mary 2 Self Directed Roth IRA $58,000 $67,000 $68,000 $70,000 Mary 3 Self Directed IRA $45,000 $51,300 $50,300 $49,100 Mary 4 Burl's Money Purchase Pension Plan (MPPP) $270,000 $267,000 $260,000 $252,000 Larry 5 Inherited Roth IRA $180,000 $200,000 $220,000 $218,000 Larry 6 Self Directed IRA $17,000 $18,000 $20,000 $20,500 Larry 7 IBM 401(k) Roth Account $40,000 $41,500 $49,000 $51,000 Larry 8 IBM Money Purchase Pension Plan $600,000 $650,000 $700,000 $723,000 SetSail 401(k) Larry 9 $80,000 $89,000 $92,000 $99,000 Dath Account