Final answer:
Glenda must take her second required minimum distribution by December 31, 2021, following her initial RMD which had a deadline of April 1, 2021.
Step-by-step explanation:
The student is asking about the timing of required minimum distributions (RMDs) from retirement accounts such as an IRA or 401(k). If Glenda is required to take her first minimum distribution by April 1, 2021, she must take her second required minimum distribution by December 31, 2021.
This is because the first RMD is for the year in which she turns 72, and this can be delayed only until April 1 of the following year. However, subsequent RMDs must be taken by December 31 of each year. So, Glenda must take her second RMD by December 31, 2021, not the following year.
Glenda is required to take her second required minimum distribution by December 31, 2022.
For individuals who turn 70½ before the end of 2019, like Glenda, the deadline for the first required minimum distribution is April 1 of the year following the year she turns 70½.