Modifications to RMD Rules

Updated by Richard Phillips, EA, AIFA, CPC, CPFA, QPA, QKA

The Required Beginning Date (RBD) is the date by which minimum distributions must commence to a participant. The latest date is April 1 that follows the end of the calendar year in which the participant attains the Applicable RMD age.

Altenatively, if the participant takes their first RMD in the calendar year in which they reach the Applicable RMD age, then they will have satisifed the RMD requirement before the RBD. This means that they would not have to take two RMDs in the same tax year.

The Applicable RMD age is the age component for determining whether an individual is subject to required minimum distributions under IRC §401(a)(9).

Applicable RMD Ages


Birth Year

70 1/2

individuals born before July 1, 1949


individuals born after June 30, 1949 and before January 1, 1951


individuals born in 1951 through 1959


individuals born in 1960 or later

This assumes the technical error in §107 of the SECURE Act 2.0 is corrected.

This provision is mandatory.

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