Roth 401(k) RMD Eliminated in 2024 — SECURE 2.0 Change Explained
Does a Roth 401(k) require Required Minimum Distributions in 2024?
Starting January 1, 2024, Roth 401(k) accounts — officially called designated Roth accounts in employer plans — are no longer subject to Required Minimum Distributions. This change, made by the SECURE 2.0 Act, aligns Roth 401(k)s with Roth IRAs, which have never required lifetime distributions.
Before 2024, Roth 401(k)s were the only Roth account type that required RMDs. Many retirees handled this by rolling their Roth 401(k) into a Roth IRA before the RMD age to avoid the requirement. That workaround is no longer necessary.
This change is significant for those with large Roth 401(k) balances who can now leave funds in the account without mandatory withdrawals. It also simplifies planning: both Roth IRAs and Roth 401(k)s have no RMD for the original account owner.
Key RMD Rules
- 1Roth 401(k) accounts: no RMD required starting January 1, 2024 (SECURE 2.0).
- 2This applies to all designated Roth accounts in employer plans: Roth 401(k), Roth 403(b), and Roth 457(b) governmental plans.
- 3The pre-tax (traditional) portion of a 401(k) still requires an RMD — only the Roth portion is exempt.
- 4Inherited Roth 401(k) accounts may still require distributions depending on beneficiary type and plan rules.
- 5Plans must be updated to reflect this change; if your plan has not updated, consult HR or the plan administrator.
Common RMD Mistakes to Avoid
- ⚠Taking a Roth 401(k) RMD in 2024 or later when it is no longer required — this is an unnecessary distribution that reduces your tax-free balance.
- ⚠Assuming only the Roth 401(k) balance is exempt — the pre-tax 401(k) portion still requires the standard RMD calculation.
- ⚠Forgetting this change when comparing Roth 401(k) vs. Roth IRA — they are now equivalent from an RMD perspective.
Related RMD Tools & Guides
Frequently Asked Questions
Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.