Internal Revenue Service sign at the IRS Building in Washington, DC.

The Internal Revenue Service (IRS) and the Treasury issued an announcement stating that several aspects of required minimum distribution (RMD) rules, reflecting changes by SECURE 2.0 that impact retirement plan participants, IRA owners and their beneficiaries, will not apply until 2026, said the IRS in Announcement 2025-02 on Dec. 18.

The Treasury Department and the IRS published proposed regulations regarding RMDs in 2022, which reflected changes made by the SECURE 2.0. The new legislation raised the RMD age (when account owners must begin taking RMDs) to 73 in 2024, from 72. In 2033, the RMD age would be extended to 75 to allow workers to keep saving for longer should they so choose.


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