RMD Table 2024 — Roth 401(k) RMD Elimination & Current Rules
What are the RMD rules for 2024?
In 2024, two key SECURE 2.0 changes were in full effect: the RMD starting age of 73 applied to all new RMD participants, and Required Minimum Distributions from designated Roth accounts in employer plans (Roth 401(k), Roth 403(b)) were eliminated. This aligned Roth 401(k) accounts with the long-standing Roth IRA policy of no lifetime RMDs.
For those already in their RMD years, 2024 calculations followed the same IRS Uniform Lifetime Table that took effect in 2022. The December 31, 2023 account balance is divided by the distribution period for your age in 2024.
The IRS also continued providing guidance on the inherited IRA 10-year rule under SECURE Act 1.0. After years of transitional relief, beneficiaries of inherited IRAs from deaths after 2019 must carefully follow the distribution requirements.
Calculate Your 2024 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2023 Account Balance ÷ Distribution Period (IRS Uniform Lifetime Table)
Key RMD Rules
- 1RMD starting age: 73 (for those born 1951–1959). Age 75 for those born 1960+ (effective 2033).
- 2Roth 401(k) and Roth 403(b) accounts no longer require RMDs starting 2024 — a major SECURE 2.0 change.
- 3Roth IRAs continue to have no RMDs during the owner's lifetime.
- 4Account balance for 2024 RMDs: December 31, 2023 value.
- 5Multiple IRAs: aggregate all traditional IRAs for RMD, but each employer plan (401k) calculates separately.
Common RMD Mistakes to Avoid
- ⚠Taking an RMD from a Roth 401(k) in 2024 when it is no longer required — this was eliminated effective 2024.
- ⚠Using the 2024 year-end balance instead of the December 31, 2023 balance for the 2024 RMD calculation.
- ⚠Ignoring aggregation rules: traditional IRA RMDs can be taken from any one IRA, but 401(k) RMDs must be taken from each plan separately.
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.