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I am sorry but I didn't quite clearly understand what 271828 said..Is there any explanation for my doubt based on mechanics of rectangular section? Is it because d<<<b that when the section bends about the minor axis there is not much difference between its nominal moment capacity and plastic...

This is a sentence that I came across and wasn't able to understand while reading the beam base plate design in the Steel Design text book by Segui

Hi, How is that for a rectangular cross-section bent about the minor axis, the nominal moment strength is equal to plastic moment capacity?? Isn't nominal moment strength = stress x b x d^2/6 plastic moment capacity = stress x b x d^2/4