Required Minimum Distribution (RMD) Guide 2026: Start Age 73, How to Calculate, and the 25% Penalty
A practical 2026 guide to Required Minimum Distributions (RMDs). Understand the SECURE Act 2.0 start age of 73 (75 for those born in 1960 or later), which accounts trigger RMDs, the Roth exemptions, the prior-year-balance divided by Uniform Lifetime Table math, the 25% missed-RMD penalty reduced to 10%, QCDs, the inherited-IRA 10-year rule, and aggregation rules.
RMD Required Minimum Distribution SECURE Act 2.0
