Alice has been employed by Tex Mex Corporation for 43 years, and is a participant in its defined benefit pension plan. She will turn 70½ this year and has no plans to retire; she is not an owner of Tex-Mex. Which of the following correctly describes the date Alice must start taking distributions from the account?

A. she must begin distributions by April 1, of this year

B. she must begin distributions by December 31, of this year

C. she must begin taking distributions by April 1, of the year following the year she retires

D. she must begin taking distributions by the date on which she becomes 70½