How will changes to required minimum distributions affect retirement account withdrawals in 2026?
Executive summary
Congress’s SECURE 2.0 changes and subsequent IRS rulemaking mean three concrete impacts retirees should expect for 2026: RMD start ages and timing rules remain driven by SECURE changes (many born after Dec. 31, 1959 begin RMDs at age 75; people turning 73 in 2026 must take an RMD) [1][2]; Roth 401(k)/403(b) accounts are no longer subject to lifetime RMDs for original owners [3]; and implementation timing of several technical RMD regulations has been pushed to the 2026 distribution year, giving plan administrators a one-year delay to apply proposed rules [4][5].
1. What actually changes for retirees in 2026 — the headline items
Two changes matter most for individuals: first, under recent law, the age at which required minimum distributions begin has been shifted for cohorts (for example, people born after Dec. 31, 1959 will begin RMDs at age 75, while some cohorts face age‑73 triggers), so retirees need to check their birth cohort to know whether they must begin withdrawals in 2026 [1][2]. Second, the SECURE 2.0 Act removed lifetime RMDs for designated Roth accounts in employer plans — Roth 401(k) and Roth 403(b) accounts no longer require withdrawals while the original owner is alive [3][6].
2. Timing and calculation practicalities retirees must watch
RMD amounts for any calendar year are based on your age and the account balance as of December 31 of the prior year — so 2026 RMDs will be calculated from your December 31, 2025 balances [1]. If it’s your first RMD year you can delay the first withdrawal until April 1 of the following year, but delaying creates the trap of two taxable distributions in one year because the second RMD is still due by December 31 of that same calendar year [1][7].
3. The IRS delay: why 2026 is important to plan administrators
The IRS announced it will not apply certain proposed RMD regulations earlier than the 2026 distribution calendar year, effectively extending the anticipated effective date for several technical provisions until Jan. 1, 2026 [4][5]. That administrative delay is a response to industry concerns about implementing complex provisions — it gives plan sponsors, recordkeepers and advisers more time to update systems and communications [5].
4. Penalties, corrective relief and Roth carve‑outs
The excise tax for failing to take an RMD was reduced under SECURE 2.0 from a draconian rate; current reporting still emphasizes penalties for missed RMDs and the process for relief via Form 5329 and reasonable‑error correction — waivers are possible if the shortfall is corrected and explained [8][9]. Meanwhile, Roth 401(k)/403(b) owners gain a clear planning advantage because those designated Roth balances no longer require withdrawals during the owner’s lifetime, aligning those employer‑sponsored Roths more closely with Roth IRAs for lifetime planning [3][6].
5. Who is affected and how to act now
If you turn 73 in 2026 you will be in the cohort that must take an RMD; you must know whether to take it by December 31, 2026 or (if delaying the first RMD) by April 1, 2027 — remembering that delaying creates a second RMD due in the same calendar year [1][7]. Owners of Roth 401(k)/403(b) accounts should confirm their plan’s recordkeeping and beneficiary treatment, because while lifetime RMDs are eliminated the post‑death treatment of mixed pre‑tax/Roth balances and beneficiary rules remains a complex area addressed in proposed regulations [5].
6. Open questions and reporting limits
Available sources confirm the effective‑date delay and the Roth lifetime RMD elimination and restate age triggers, but they do not provide full text of all final 2026 regulations or detailed examples of how mixed‑balance accounts will be treated after death — those implementation specifics are addressed in proposed/final regs the IRS has delayed and are not contained in the articles summarized here [4][5]. For precise tax treatment, conversions, charitable QCD strategies and beneficiary distribution timing, plan documents and IRS final rules expected for the 2026 distribution year will be decisive [5][7].
7. Bottom line for retirees and advisers
Retirees should (a) determine their RMD start age by birth cohort and plan whether to take a 2026 RMD or delay the first RMD (knowing the two‑withdrawal issue), (b) recognize that designated Roth accounts in employer plans will not force lifetime withdrawals, and (c) expect further implementation guidance from the IRS and plan providers in 2026 as postponed regulations are finalized — consult plan administrators and tax advisers for account‑specific steps [1][3][4].