IRC §401(a)(9) · SECURE 2.0 §107

SECURE 2.0 RMD Age Phase-In (73 to 75)

SECURE 2.0 pushed RMD age from 72 to 73 in 2023, then to 75 starting 2033. Find your year.

Your RMD Schedule
Your RMD beginning age
73
First RMD calendar year
2028
Required Begin Date deadline
April 1, 2029
Estimated first-year RMD
$18,868
First RMD may be deferred to April 1 of the year after you turn your RMD age, but doubling up in one year stacks two distributions into one tax bracket. SECURE 2.0 reduced the missed-RMD penalty to 25% (10% if corrected promptly) per §4974(e).
Plan your RMD with our office

SECURE 2.0 Act of 2022 §107 amended IRC §401(a)(9)(C). Born 1951-1959 = age 73. Born 1960 or later = age 75. Uniform Lifetime Table divisor used for estimate (age 73 = 26.5). Educational tool, not advice. Call 689-331-5723 or email info@zerofusstaxes.com.