Required Minimum Distributions (RMDs): SECURE 2.0 Rules for 2026

SECURE 2.0 (2022) pushed the RMD starting age from 72 to 73 in 2023, with further delay to age 75 in 2033. Understanding RMDs is critical for retirement income planning — they're mandatory withdrawals that can push you into higher tax brackets unexpectedly.

RMD basics in 2026

• Required from: Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, 457(b)s
• Roth IRAs: No RMDs during owner's lifetime (Roth 401(k)s now also RMD-free after 2023)
• Starting age: 73 (born 1951–1959); 75 (born 1960+)
• First RMD deadline: April 1 of year after you turn 73 (taking two RMDs in one year — consider if worth the tax hit)

How RMDs are calculated

RMD = Account balance (Dec 31 prior year) ÷ Life expectancy factor (IRS Uniform Lifetime Table)

Strategies to minimize RMD tax impact

• Roth conversions before RMD age: Convert traditional IRA to Roth in lower-income years (59½ to 72) to reduce the future RMD base. Pay taxes now at lower rates to avoid forced RMDs at higher rates later.
• Qualified Charitable Distribution (QCD): Direct up to $105,000/year from IRA to charity — counts toward RMD without increasing taxable income. Invaluable for charitably inclined retirees who don't itemize.
• Work continuation: If still working at 73, 401(k) at current employer is generally RMD-exempt until retirement.