RMD Age Changes Under SECURE 2.0: What Pre-Retirees Need to Know

SECURE 2.0 moved the Required Minimum Distribution starting age from 72 to 73 for anyone who turned 72 after December 31, 2022, and moves it again to 75 on January 1, 2033, for anyone who turns 74 on or after that date (in practice, people born in 1959 or later). If you had already turned 72 in 2022 or earlier, nothing changed for you. For everyone currently between 60 and 72, the real story is a longer window before the IRS forces money out.

What SECURE 2.0 Actually Changed, and When

The original SECURE Act (2019) had already pushed the RMD age from 70½ to 72; SECURE 2.0 continued that trajectory in December 2022.

People born in 1951 faced brief ambiguity about their starting age. IRS Notice 2023-75 confirmed their required beginning date is April 1 of the year after they turn 73.

SECURE 2.0 also softened the penalty for a missed or short RMD. The excise tax fell from 50% of the amount you should have withdrawn to 25%, and to 10% if you correct the shortfall within a two-year correction window.

The Roth 401(k) Change That Often Gets Overlooked

Before 2024, Roth 401(k) accounts were subject to lifetime RMDs. Starting January 1, 2024, designated Roth accounts inside 401(k) and 403(b) plans no longer generate them, so that money compounds tax-free without a mandatory distribution forcing it out.

The Real Payoff: A Wider Roth Conversion Window

The years between retirement and the first RMD are often the most valuable Roth conversion years a person will ever have. Income drops after leaving work, bracket space opens up, and Social Security may not have started. That window now runs to 73, and for those born after 1958, to 75.

A 63-year-old retiring at 65 and delaying Social Security to 70 already has a five-year window that no longer gets compressed at the back end, and dollars converted in those lower brackets land in a Roth that faces no future RMD.

One client (illustrative, not an identified individual) assumed Roth conversions were a late-60s conversation. Mapping the delayed RMD start, the Social Security gap years, and a Roth 401(k) with no distribution requirement made converting a meaningful portion of his traditional IRA in years 63 through 68 the clearest priority. This lives in the Soil layer of the Sporos Doctrine, where tax architecture is set before income flows.

The delayed age matters less if your income stays high through your early 70s (deferred compensation, rental income, a pension filling the lower brackets).

How This Connects to RMDs and QCDs

The age changes are one piece of the framework covered in the parent pillar, RMDs and QCDs: The Required-Distribution Rules That Shape Retirement Income After 73: how RMDs are calculated, how Qualified Charitable Distributions send up to $105,000 (2025 figure, indexed for inflation) to charity without ordinary income, and how the inherited IRA 10-year rule creates urgency for beneficiaries.

Frequently Asked Questions

Does delaying RMDs to 73 mean I should always wait until then to take distributions?

Not necessarily. Many pre-retirees benefit from voluntary withdrawals or Roth conversions before 73 because they control the timing and amount.

I was born in 1960. What is my RMD starting age?

Age 75. You fall within the second SECURE 2.0 threshold, which applies to anyone who turns 74 on or after January 1, 2033.

Does the Roth 401(k) RMD elimination apply retroactively?

It applies to distributions required after December 31, 2023. There is no retroactive recapture, but any Roth 401(k) balance you hold today carries no lifetime RMD.

Should I roll my Roth 401(k) into a Roth IRA to avoid RMDs?

Before 2024 that rollover made sense specifically to avoid the Roth 401(k) RMD rule. Now both accounts treat lifetime RMDs the same way, so the decision turns on investment options, fees, and creditor protection.

What to Do Next

What decides this for you. Your birth year, and nothing else. The starting age moved twice in recent years and moves again in 2033, so the number that applies to you depends entirely on where your birthday falls relative to those boundaries.

Where it goes wrong. People carry an old number in their head. Someone told 70½ decades ago, or 72 more recently, either starts too early and gives up years of deferral, or waits for an age that does not apply and misses a required year. The boundary years are the dangerous ones, because two people born months apart can genuinely have different starting ages, and general advice from a friend or an article is wrong for one of them.

Worth a conversation if you were born in the early 1960s, you are planning conversions timed around when distributions begin, or you have simply not confirmed your own start year against the current rules. The years before that date are the most valuable planning years you have, and knowing exactly how many you have left changes what you should do with them. Book a call.

The information provided is for educational purposes only and does not constitute investment, legal, or tax advice. Tax law changes frequently — verify current rules before acting. Consult with qualified professionals for guidance specific to your situation.