SIMPLE IRA
SIMPLE (Savings Incentive Match Plan for Employees) IRA is a Traditional IRA for RMD purposes. The 2-year rule (which affects taxation of distributions in the first two years of participation) is unrelated to RMD aggregation — RMDs aggregate immediately into the IRA pool.
Account type
SIMPLE IRA
Treated as a Traditional IRA — aggregates with Trad / SEP / SIMPLE IRAs
Uniform LifetimePub 590-B App. BTreas. Reg. §1.408-8 Q-9
Key points
| Aggregation | Sits inside the Trad / SEP / SIMPLE IRA pool. One combined RMD; pull from any account. |
| 2-year rule | Distinct from RMD: distributions during the first 2 years of participation face a 25% additional tax (vs the usual 10%). This affects taxation, not aggregation. |
| Table | Uniform Lifetime for owners. Single Life if you inherited it. |
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.