Modifications to RMD Rules

Updated 3 months ago 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 date always falls on April 1.

The Applicable RMD age is the age component for determining wheter 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.

How did we do?