What is the difference between SECURE Act and SECURE 2.0?

SECURE Act 1.0 (December 2019) raised the RMD age from 70½ to 72 and introduced the 10-year rule for inherited IRAs. SECURE 2.0 (December 2022) further raised the age to 73 (then 75), eliminated Roth 401(k) RMDs, reduced penalties, and made numerous other retirement account changes. They are two separate laws with different effective dates.

If you turned 72 before SECURE 2.0, are you affected by the age-73 change?

No. The age-73 change only applies to those who had not yet reached age 72 by December 31, 2022. If you turned 72 in 2022 or earlier, your RMD schedule continues unchanged — you are not affected by the age-73 rule and cannot restart or pause distributions.

When does the age-75 RMD rule take effect?

The age-75 rule applies to individuals born in 1960 or later. Their Required Beginning Date is April 1 of the year after they turn 75. Those born in 1960 turn 75 in 2035, making 2035 the first RMD year for that cohort. SECURE 2.0 sets the legal effective date of the age-75 provision as January 1, 2033.

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SECURE 2.0 Act RMD Changes — What Changed and Who Is Affected

What did the SECURE 2.0 Act change about Required Minimum Distributions?

The SECURE 2.0 Act of 2022 (signed December 29, 2022) made the most significant changes to RMD rules since the original SECURE Act in 2019. The most headline change: raising the RMD starting age from 72 to 73 for those born in 1951–1959, with a further increase to 75 for those born in 1960 or later.

Beyond the age increase, SECURE 2.0 eliminated RMDs from Roth 401(k) accounts (effective 2024), reduced the missed-RMD penalty from 50% to 25% (10% if corrected quickly), and made several other changes affecting inherited IRAs and the interaction between RMDs and deferred annuities.

Key RMD Rules

1RMD starting age: 73 (born 1951–1959), effective January 1, 2023.
2RMD starting age: 75 (born 1960+), effective 2033 (first actual RMD for 1960 cohort: 2035).
3Roth 401(k) RMDs eliminated: no RMD from designated Roth accounts in employer plans, effective January 1, 2024.
4Penalty reduced: missed-RMD penalty dropped from 50% to 25% excise tax; 10% if corrected within correction window.
5QCD limit indexed for inflation: starting 2023, QCD limit adjusts annually with inflation.
6One-time QCD to charitable remainder trust or gift annuity: up to $53,000 (2026; inflation-indexed).

SECURE 2.0 RMD Changes: Complete Summary Table

Age increase to 73: affects those born 1951–1959, effective 2023. Age increase to 75: affects those born 1960+, effective 2033. Roth 401(k) RMD elimination: all designated Roth employer plans, effective 2024. Penalty reduction: 50% → 25% (10% with prompt correction), effective 2023. QCD inflation indexing: annual adjustment starting 2024. One-time charitable gift annuity QCD: up to $53,000, effective 2023. Surviving spouse RMD option (new): election to be treated as sole IRA beneficiary for RMD calculation purposes.

Common RMD Mistakes to Avoid

⚠Assuming SECURE 2.0's age-73 rule applied retroactively — it does not. Those already taking RMDs at 72 continue unchanged.
⚠Confusing SECURE Act 1.0 (2019) changes with SECURE 2.0 (2022) — they are two separate laws. SECURE 1.0 raised age from 70½ to 72; SECURE 2.0 raised from 72 to 73/75.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools RMD at Age 73Distribution factor 26.5 RMD at Age 75Distribution factor 24.6 RMD Table 2026Complete IRS factor table

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.

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