Every claim on this site cites to one of these primary authorities. We link to irs.gov, ecfr.gov, and law.cornell.edu only — never paraphrase sites or retiree-marketing aggregators.
Statutory anchors
Internal Revenue Code §401(a)(9)
Required Minimum Distributions — base statute
Internal Revenue Code §408A(c)(5)
Roth IRA — owner exemption from RMDs
Internal Revenue Code §4974
Excise tax on missed RMDs (25% / 10%)
Internal Revenue Code §408(d)(8)
Qualified Charitable Distributions
Treasury Regulations (26 CFR)
§1.401(a)(9)-2
Required Beginning Date
§1.401(a)(9)-8
Aggregation across plans (defined-contribution rule A-1)
§1.401(a)(9)-9
Life expectancy and distribution-period tables
§1.408-8
IRA distributions — aggregation Q-9
§1.408A-6
Roth IRA — distributions
§1.403(b)-6
403(b) distributions — aggregation (e)(7)
IRS publications & forms
Pub 590-B
Distributions from IRAs (Appendices B, C, D)
Pub 590-B Worksheet 1
Uniform Lifetime Worksheet
Form 5329
Additional taxes on qualified plans (Part IX for missed RMDs)
Form 1099-R
Distributions from pensions, annuities, retirement
Legislation
SECURE Act of 2019
10-year rule for non-EDB beneficiaries
SECURE 2.0 Act of 2022
RBD age 73/75, excise reduction, Roth 401(k) exemption