Age 73 under current law (SECURE 2.0). This rises to 75 starting in 2033. Your first RMD can be delayed until April 1 of the following year, but then you must take two RMDs that year.

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The Index · Topic 06

RMDs

Q: How is my RMD calculated?

Divide your December 31 account balance by the IRS Uniform Lifetime Table divisor for your age. At 73, the divisor is 26.5 — meaning roughly 3.8% of your balance.

Q: What happens if I miss an RMD?

A 25% excise tax on the amount not withdrawn. This drops to 10% if corrected within 2 years. File Form 5329 and request a waiver if you have reasonable cause.

Q: Can I reduce my future RMDs?

Yes. Roth conversions before age 73 reduce the balance subject to RMDs. QCDs satisfy RMDs while excluding the amount from income. Both strategies are most effective when started 5–10 years early.

Required Minimum Distributions — when they start, the IRS Uniform Lifetime Table, aggregation rules, inherited IRA 10-year rule, and the first-RMD timing trap.

7 articlesCurrent SSA · IRS · CMS dataUpdated 2026

In this topicRequired Minimum Distributions (RMDs)Roth Conversion IRA 401(k)

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RMDs · 7 min read

A $3M Pretax 401(k) Forces a $113,000 Annual Withdrawal at 75

A $3M pretax 401(k) triggers approximately $131,000 in required withdrawals at age 75, potentially pushing retirees into higher tax brackets and Medicare surcharges. These distributions grow each year as IRS life expectancy divisors shrink, making strategic planning essential before RMDs begin.

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Topic 06 · The Index

All RMDs articles.

7 published

RMDs2 min

RMD Life Expectancy Table: Why Age 75 Forces a 3.77% Withdrawal

The IRS Uniform Lifetime Table forces increasingly larger required minimum distributions as you age, with withdrawal rates jumping from 2.74% at 73 to 3.77% at 75. Understanding these escalating percentages helps Maryland retirees plan for higher tax brackets and potential Medicare surcharges.

RMDs2 min

Roth 401(k)s Now Match Roth IRAs: $0 RMDs for Life

SECURE Act 2.0 eliminated required distributions from Roth 401(k)s starting in 2024, creating a powerful new wealth-building opportunity for high earners who can now leave tax-free money untouched for life.

RMDs2 min

A $500,000 Inherited IRA Could Trigger $178,000 in Taxes by Year 10

A $500,000 inherited IRA could trigger $178,000 in taxes by year 10 due to SECURE Act rules requiring non-spouse beneficiaries to empty accounts within a decade. Understanding these requirements can save Maryland retirees and their families significant money.

RMDs7 min