Did the SECURE 2.0 Act or recent IRS notices change life expectancy tables for 2026 RMDs?
Executive summary
SECURE 2.0 changed the RMD starting age (raised it to 73 for many people) and made other rule changes; the IRS issued related notices and final regulations that update how RMDs and beneficiary rules operate, and the IRS has delayed some regulatory applicability to 2026 — but the basic life‑expectancy tables used to compute traditional RMD denominators remain the IRS Publication 590‑B tables (Uniform Lifetime, Joint & Last Survivor, Single Life) as referenced in IRS guidance and industry summaries [1] [2] [3]. Available sources do not state that SECURE 2.0 or recent IRS notices replaced the actual numeric life‑expectancy tables used for 2026 RMDs — instead they describe new ages, beneficiary rules, relief timing and implementation dates [2] [4] [5].
1. What changed in law, and what did not: age and rules vs. the tables themselves
SECURE 2.0 raised the RMD beginning age (to 73 for many people, with later increases planned), eliminated lifetime RMDs for Roth 401(k)s, allowed surviving spouses new election options, and reduced penalties — those are statutory changes repeatedly summarized by tax and financial outlets [6] [7] [8]. The calculation framework — dividing the prior‑year account balance by a distribution period from IRS life‑expectancy tables (Uniform Lifetime, Joint & Last Survivor, Single Life) — remains the method prescribed in IRS Publication 590‑B and echoed by industry guides [1] [9]. The cited materials indicate rule changes affect when distributions start, which table a taxpayer uses in some spousal/beneficiary situations, and penalty relief — not that the IRS republished wholly new life‑expectancy tables for 2026 [2] [7] [8].
2. IRS guidance and timing: regulations, notices and applicabilities
The IRS published notices and final regulations clarifying the 10‑year rule and other post‑SECURE changes and indicated those regulations are anticipated to apply starting in 2025 — but the IRS also announced a delay of the applicability date for certain final RMD regulations until no earlier than the 2026 distribution year to allow implementation time and further comment [4] [5]. Several industry write‑ups therefore treat 2025 as the first effective year for some beneficiary RMD mechanics (annual distributions under the 10‑year rule), while also noting the IRS told taxpayers to apply a reasonable good‑faith interpretation until final applicability [10] [5] [11].
3. Life‑expectancy numbers in practice: sources and examples
Multiple practitioner and planning sites show the Uniform Lifetime Table remains the default for most account owners and continue to quote specific factors (for example, a Uniform Lifetime factor of 26.5 for age 73 appears in industry tables and calculators) — these are presented as the current table entries under existing IRS tables rather than as new statutory tables created by SECURE 2.0 itself [3] [12] [9]. The IRS Publication 590‑B is the primary source for the tables and remains the referenced authority [1].
4. Where confusion and changes have produced headlines
Most of the confusion stems from (a) the staggered timing of SECURE 2.0 statutory changes, (b) IRS notices that waived certain beneficiary RMD enforcement through 2024 and then finalized rules that require annual RMDs for many inherited accounts beginning in 2025, and (c) IRS delays on final applicability that shifted implementation dates for some regulations to 2026 — all of which are documented by IRS notices and firm commentaries [10] [4] [5]. Reporters and advisory firms emphasized shifting ages and the 10‑year rule more than wholesale replacement of the life tables [13] [14].
5. Bottom line for someone calculating a 2026 RMD
Use the IRS method—prior‑year‑end balance divided by the distribution period from Publication 590‑B tables (Uniform Lifetime, Joint & Last Survivor, or Single Life as appropriate). SECURE 2.0 changes when you start taking RMDs and who uses which table in some spousal/beneficiary situations; the IRS issued clarifying regulations and notices about beneficiary timing and reduced penalties, and it has deferred some regulatory applicability to 2026 [1] [2] [5] [4]. Available sources do not say the numeric life‑expectancy tables themselves were wholesale replaced by SECURE 2.0 or by the recent IRS notices for 2026 RMD calculations [1] [5].
Limitations and sources: This analysis relies on IRS guidance and summaries in the provided reporting and industry pieces; where the reporting documents give concrete table entries or factors (e.g., age‑73 factor = 26.5) I cite the industry reproductions and IRS Publication references [3] [1] [9]. If you want the definitive table numbers used for a specific account year, consult the latest Publication 590‑B tables or your plan administrator (Publication 590‑B is cited in these sources as the controlling IRS table authority) [1].