The SECURE 2.0 Act raises the RMD age to 75, but the widely repeated phrase “secure 2.0 rmd age 75 effective 2033” is misleading. The law raises the required minimum distribution (RMD) age to 75 for people born in 1960 or later, and because someone born in 1960 does not turn 75 until 2035, the first RMD under the age-75 rule is due in 2035, not 2033. People born from 1951 through 1959 use age 73.
Under SECURE 2.0 Section 107, the RMD applicable age is 73 for individuals who turned 72 after December 31, 2022 (born 1951 through 1959) and 75 for those born in 1960 or later. The statute triggers age 75 for anyone attaining age 74 after December 31, 2032. Since a person born in 1960 turns 75 in 2035, the earliest age-75 RMD year is 2035 (Source: IRS final regs 89 FR 58886; CRS IF12750).
When does the SECURE 2.0 RMD age go up to 75?
The SECURE 2.0 RMD age goes up to 75 for individuals born in 1960 or later. Section 107 phased the required minimum distribution age from 72 to 73 (for people who turned 72 after December 31, 2022) and then to 75. The age-75 group first faces an RMD in 2035, the year those born in 1960 turn 75 (Source: CRS IF12750; IRS Pub 590-B, 2025).
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SECURE 2.0 did not flip a single switch. It set a phased schedule tied to the year a person reaches a specific age, not a flat calendar cutover. The table below shows the applicable-age tiers created by the SECURE Act of 2019 and SECURE 2.0 of 2022.
| Applicable age | Who it applies to | First RMD year for the earliest affected saver |
|---|---|---|
| 72 | Reached age 72 in 2020, 2021, or 2022 | 2020 to 2022 |
| 73 | Turns 72 after December 31, 2022 (born 1951 through 1959) | 2024 (born 1951) |
| 75 | Attains age 74 after December 31, 2032 (born 1960 or later) | 2035 (born 1960) |
The schedule jumps from 73 to 75 and skips age 74. No birth year has an applicable age of 74 under SECURE 2.0.
Does “age 75 in 2033” mean my first RMD is in 2033?
No. “Age 75 in 2033” is a common misreading of Section 107(e), which sets the age-75 rule for anyone who attains age 74 after December 31, 2032. Attaining age 74 after 2032 is not the same as taking a first RMD in 2033. A person born in 1960 turns 74 in 2034 and 75 in 2035, so their first RMD year is 2035 (Source: SECURE 2.0 Section 107(e); IRS).
The confusion comes from the statutory trigger language. Section 107(e) does not say “age 75 starts in 2033.” It says the applicable age is 75 for an individual who attains age 74 after December 31, 2032. That is a birth-year test, not a first-distribution-year test.
Work through the earliest affected saver. A person born in 1960 attains age 74 in 2034, after December 31, 2032, so their applicable age is 75. They turn 75 in 2035, the RMD is calculated for the 2035 distribution year, and their required beginning date is April 1, 2036. The true first year an age-75 RMD applies to anyone is 2035. Many summaries compress the “attains 74 after 12/31/2032” trigger into “effective 2033,” which is where the 2033-versus-2035 error originates.
What is the RMD applicable age by birth date?
The RMD applicable age by birth date is: born before July 1, 1949, age 70.5; July 1, 1949 through 1950, age 72; 1951 through 1959, age 73; and 1960 or later, age 75. The IRS set this mapping in the final RMD regulations (TD 10001, 89 FR 58886, published July 19, 2024), which apply to distribution calendar years beginning on or after January 1, 2025 (Source: 89 FR 58886).
| Birth date | Applicable age | First RMD year (earliest in the group) |
|---|---|---|
| Before July 1, 1949 | 70.5 | 2019 or earlier |
| July 1, 1949 to December 31, 1950 | 72 | 2021 to 2022 |
| January 1, 1951 to December 31, 1959 | 73 | 2024 (born 1951) |
| January 1, 1960 and later | 75 | 2035 (born 1960) |
This birth-date table is the controlling primary source, from the IRS final RMD regulations at 89 FR 58886 (Federal Register document 2024-14542), effective September 17, 2024. Readers tracking a current-year distribution can cross-reference the mechanics in the Q3 Advisors RMD 2026 guide.
What is the RMD age for someone born in 1959?
The RMD age for someone born in 1959 is 73. The statute as drafted overlapped on the 1959 birth year, appearing to place it in both the age-73 and age-75 groups. The IRS resolved the overlap in favor of age 73 in the final regulations (Source: 89 FR 58644; Federal Register final regs 2024-14542).
The overlap arose because a person born in 1959 turns 73 in 2032 (before January 1, 2033) and turns 74 in 2033 (after December 31, 2032), so the literal statutory text pointed to both tiers. A technical correction was flagged but never enacted, and the IRS closed the gap administratively by assigning 1959 to applicable age 73.
What is the RMD age for someone born in 1960 or later?
The RMD age for someone born in 1960 or later is 75. Such individuals attain age 74 after December 31, 2032, which triggers the age-75 rule under Section 107(e). A person born in 1960 turns 75 in 2035, making 2035 the first calendar year any saver takes an RMD under the age-75 rule (Source: CRS IF12750; 89 FR 58886).
Which SECURE 2.0 section raised the RMD age?
Section 107 of the SECURE 2.0 Act raised the RMD age, amending Internal Revenue Code Section 401(a)(9)(C). Section 107(e) sets the effective dates: age 73 for individuals attaining age 72 after December 31, 2022, and age 75 for individuals attaining age 74 after December 31, 2032 (Source: IRS; Federal Register).
Section 107 amends IRC 401(a)(9)(C), the code paragraph that defines the required beginning date for retirement accounts. An early Congressional Research Service snippet labeled it Section 106, but the enacted and IRS-cited provision is Section 107.
When is my required beginning date?
Your required beginning date is April 1 of the year after you reach your applicable age (73 or 75). Each RMD after the first is due by December 31. An employee who keeps working past the applicable age and owns 5 percent or less of the sponsoring business may delay RMDs from that employer plan until April 1 after they retire (Source: IRS Pub 590-B, 2025).
The still-working exception applies only to the current employer’s workplace plan, not to IRAs and not to 5 percent owners. A saver with both an IRA and a 401(k) at their current job must still take IRA RMDs on schedule while the 401(k) distributions are deferred. Taking a first RMD by the April 1 deadline rather than the prior December 31 can put two taxable distributions in the same calendar year.
What is the penalty for missing an RMD now?
The penalty for missing an RMD is an excise tax of 25 percent of the shortfall, cut from the prior 50 percent under SECURE 2.0 Section 302 for tax years beginning after December 29, 2022. The excise tax drops to 10 percent if the missed amount is distributed and the return corrected within the two-year correction window (Source: IRS RMD FAQs; IRB 2024-33).
The shortfall is the amount by which the required distribution exceeds what was actually taken. The two-year correction window ends on the earliest of the date a notice of deficiency is mailed, the date the tax is assessed, or the last day of the second taxable year after the shortfall year (Source: Federal Register final regs 2024-14542).
Do designated Roth 401(k) accounts still require lifetime RMDs?
No. SECURE 2.0 Section 325 eliminated lifetime RMDs for designated Roth accounts, including Roth 401(k) and Roth 403(b), for tax years beginning after December 31, 2023. This aligns them with Roth IRAs, which never required lifetime RMDs. RMD rules still apply to beneficiaries after the account owner dies (Source: IRS IRB 2024-33; CRS IF12750).
Before 2024, a designated Roth 401(k) forced distributions during the owner’s lifetime even though the withdrawals were tax free. Section 325 removed that requirement, so a saver may now leave a Roth 401(k) untouched for life or roll it to a Roth IRA without a forced annual draw.
What the delayed RMD age means for Roth conversions
The delay from age 73 to age 75 gives savers born in 1960 or later up to two additional years before RMDs begin. Those pre-RMD years can be lower-bracket years, which many investors use for Roth conversions. A conversion is uncapped and taxable as ordinary income, and an RMD itself cannot be converted, so the planning value often sits in the years before RMDs start (Source: IRS Pub 590-B, 2025).
Once RMDs begin, they add taxable income that can push a saver into a higher bracket, raise the net investment income tax exposure, and lift future Medicare premiums. Converting before RMDs start can move balances out of pre-tax accounts while the applicable age is still years away. A conversion must be completed by the December 31 conversion deadline, is irreversible, and cannot include an amount that is itself an RMD.
How much to convert in any year depends on bracket headroom, other income, and time horizon, covered in the Q3 Advisors how much to convert to Roth reference and Roth conversion break-even analysis, with broader strategy under Roth conversion planning. Savers who inherited an account face a separate rulebook, the inherited IRA RMD rules under SECURE 2.0, which apply to beneficiaries rather than original owners.
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Frequently asked questions
What is the RMD age for someone born in 1960?
Someone born in 1960 has an RMD applicable age of 75 because they attain age 74 after December 31, 2032. They turn 75 in 2035, so their first required minimum distribution is due for the 2035 distribution year, with a required beginning date of April 1, 2036 (Source: IRS final regs 89 FR 58886; CRS IF12750).
Does the RMD age go up to 75 in 2033?
The age-75 rule is triggered by attaining age 74 after December 31, 2032, which people often shorten to “age 75 in 2033.” That trigger does not mean a first RMD in 2033. The earliest person subject to age 75, someone born in 1960, does not turn 75 until 2035, so the first age-75 RMD year is 2035 (Source: SECURE 2.0 Section 107(e); IRS).
What is the required minimum distribution age under SECURE 2.0?
Under SECURE 2.0, the RMD applicable age is 73 for people who turned 72 after December 31, 2022 (born 1951 through 1959) and 75 for those born in 1960 or later. Prior law used age 72, and pre-2020 rules used age 70.5 (Source: IRS Pub 590-B, 2025; CRS IF12750).
At what age do RMDs start if you were born in 1959?
If you were born in 1959, your RMD applicable age is 73. A statutory drafting overlap appeared to assign 1959 to both the age-73 and age-75 groups, and the IRS final regulations resolved it in favor of age 73 (Source: 89 FR 58644; Federal Register final regs 2024-14542).
Which SECURE 2.0 section raised the RMD age to 75?
Section 107 of the SECURE 2.0 Act raised the RMD age, amending Internal Revenue Code Section 401(a)(9)(C). Section 107(e) sets the effective dates: age 73 for those attaining 72 after December 31, 2022, and age 75 for those attaining 74 after December 31, 2032 (Source: IRS; Federal Register).
What is the penalty for not taking a required minimum distribution?
Under SECURE 2.0 Section 302, the excise tax for a missed RMD is 25 percent of the shortfall, down from 50 percent, for tax years beginning after December 29, 2022. It drops to 10 percent if the shortfall is distributed and corrected within the two-year correction window (Source: IRS RMD FAQs; IRB 2024-33).
Do Roth 401(k) accounts require lifetime RMDs?
No. SECURE 2.0 Section 325 eliminated lifetime RMDs for designated Roth accounts, including Roth 401(k) and Roth 403(b), for tax years beginning after December 31, 2023, aligning them with Roth IRAs. RMD rules still apply to beneficiaries after the owner’s death (Source: IRS IRB 2024-33; CRS IF12750).
This material is provided by Q3 Advisors, a registered investment adviser, for informational and educational purposes only. It is not investment, legal, or tax advice, nor a recommendation to adopt any strategy. Information is believed to be from reliable sources as of the dates cited, but accuracy is not guaranteed and figures are subject to change. Registration with the SEC or a state does not imply a certain level of skill or training. See Q3 Advisors’ Form ADV Part 2A for information on services, fees, and conflicts of interest. Consult a qualified tax, legal, or financial advisor before making decisions.
