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RMDs Under SECURE 2.0: Today's Slott Report Mailbag Thumbnail

RMDs Under SECURE 2.0: Today's Slott Report Mailbag

Presented in this article are a couple of questions taken from Ed Slott's community about RMDs under SECURE 2.0 and what has been changed since implementation.

RMDs are an important aspect of retirement, so it's important to have an understanding of their changes from SECURE 2.0.


On reading your SECURE 2.0 information, a revised RMD (required minimum distribution) to age 73 was mentioned. Prior to this new legislation, 72 was the RMD age. If this is in effect now in 2023, is it correct that if you turn 72 in 2023, you won’t be required to take an RMD in 2023? Based on what I’ve read, the first RMD for a 72-year-old in 2023 would be pushed to age 73 in 2024?

Thanks in advance for your insights!

You are correct. Anyone turning age 72 in 2023 is covered by the new SECURE 2.0 RMD rules. So, that person’s first RMD is due for the year he turns 73, which is 2024. There is no RMD for 2023. Additionally, the first RMD for 2024 can be delayed until April 1, 2025, but then there will be two RMDs in 2025 – the 2024 RMD and the 2025 RMD (due by December 31, 2025).

Does the IRS Uniform Lifetime Table change for those who will not have to take RMDs until they are 73 years of age?


Hi Rick,
No, the Uniform Lifetime Table that became effective in 2022 will remain in place. So, when someone is required to start taking RMDs in the age 73 year, they would use a 26.5 life expectancy factor.

By Ian Berger, JD
IRA Analyst
Ed Slott and Company, LLC

Copyright © 2023, Ed Slott and Company, LLC Reprinted from The Slott Report, 01/05/23, with permission. https://www.irahelp.com/slottreport/rmds-under-secure-act-20-todays-slott-report-mailbag, Ed Slott and Company, LLC takes no responsibility for the current accuracy of this article. Chris Cordoba, founder of California Retirement Advisors, is a member of Ed Slott's Master Elite IRA Advisor Group.
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