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Under the SECURE Act 2.0 of 2022, the required-beginning-date age for required minimum distributions from IRAs and qualified plans is:
AAge 70½ for everyone, unchanged from prior law
BAge 72 for everyone, fixed by the original SECURE Act of 2019
CAge 65, harmonized with Medicare eligibility
Age 73 (beginning 2023) and age 75 beginning January 1, 2033
Why this is the answer
The original SECURE Act of 2019 raised the RMD age from 70½ to 72 for individuals reaching 70½ after December 31, 2019. SECURE 2.0 (Division T of the Consolidated Appropriations Act, 2023) further raised it in two steps: age 73 for those attaining age 72 after December 31, 2022, and age 75 for those attaining age 74 after December 31, 2032. The first RMD must be taken by April 1 of the year following the year the participant reaches the applicable age; subsequent RMDs are due by December 31.
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