Required Minimum Distributions

RMD

What exactly is a required minimum distribution?

A required minimum distribution (RMD) is a required amount of money that must be withdrawn from traditional IRAs or employer-sponsored retirement plans every year. You are required to begin taking RMDs at the age of 72.

 

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What accounts do RMD rules apply to?
  • Employer-sponsored retirement plans
  • Traditional IRAs
  • SEP IRAs
  • SIMPLE IRAs
  • Rollover IRAs
  • Most 401(k) and 403(b) plans
How Do I calculate an RMD?

Step 1: Visit the IRS website and navigate to the IRS Publication 590. This has the most up to date RMD tables that are needed to calculate your RMD.

Step 2: Find your current age on the IRS Uniform Lifetime Table and the Life Expectancy Factor that corresponds to your age

Step 3: Take your retirement account balance as of December 31 of the prior year and divide it by your current life expectancy factor.

Step 4: That equates to your RMD for the year.

FAQ

April

Under the 2019 legislation, you should have taken your first RMD by April 1, 2020, if you turned 70 ½ in 2019 . If you turned 70 ½ in 2020 or later, you should take your first RMD by April 1 of the year after you turn 72. All further RMDs must be taken by December 31 of each year

Yes, even if you continue working past age 72,* you will need to take an RMD from your IRA. However, if you’re still working, you may qualify for an exception from taking RMDs from your current employer-sponsored retirement account (i.e. a 401(k), 403(b), or small-business account).

* The change in the RMD age requirement from 70½ to 72 only applies to individuals who turn 70½ on or after January 1, 2020.

If you are the original account owner, you do not have to take RMDs from a Roth IRA. However, you will have to follow RMD rules if you have inherited a Roth IRA.

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