SECURE 2.0 — what changed for RMDs
The SECURE 2.0 Act of 2022 made the most consequential RMD changes since the original 2019 SECURE Act. Five changes affect this calculator's audience directly: the RBD age shift, the excise reduction, the Roth 401(k) exemption, the QCD inflation indexing, and a one-time split-interest entity election.
Five changes that matter
| Change | Effective | Statute |
|---|---|---|
| RBD age 73 for those born 1951-1959 | 2023 | §107 |
| RBD age 75 for those born 1960+ | 2033 | §107 |
| Excise tax reduced from 50% → 25% (10% if corrected in 2 yrs) | 2023 | §302 |
| Roth 401(k) exempt from owner RMDs | 2024 | §325 |
| QCD limit indexed to inflation; one-time split-interest election | 2024 | §307 |
The transition trap (1951 cohort)
Born in 1951? Under the original SECURE Act you would have started RMDs at 72. SECURE 2.0 retroactively shifted you to 73. If you took your first "RMD" at 72 in 2022 thinking you had to, that was actually a regular distribution. The IRS issued Notice 2023-23 allowing rollback within 60 days; that window has closed but the basis tracking matters for Form 5498 reconciliation.
Reviewed byReviewer pending — CFP®/CPA recruitment in progress. IDEA-BRIEF activation gate: no apex-domain launch until a credentialed reviewer with verifiable CFP Board ID or CPA license has signed off on every page.
Informational, not tax advice. Required Minimum Distribution rules involve facts unique to your accounts; consult a CFP® or CPA before acting. RMDAcross may earn a referral fee from sponsors linked on this page — this does not affect our analysis. How we research →
Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.