Key RMD Regulation Updates to Know in 2026
The rules around required minimum distributions (RMDs) have evolved significantly over the past few years, thanks to the SECURE Act, SECURE 2.0, and a series of IRS regulatory updates. As of 2026, several important provisions are now fully in effect, and new clarifications continue to shape how retirees, beneficiaries, and account owners approach withdrawal strategies.
If you’re navigating retirement planning—or supporting someone who is—here’s a clear breakdown of the major RMD updates that matter this year.
RMD Age Requirements
The RMD starting age remains 73, following the increase implemented under SECURE 2.0. The next scheduled rise—to age 75—is still set for 2033. That means anyone turning 73 in 2026 will need to take their first RMD no later than April 1 of 2027.
Reduced Penalties for Missed RMDs
One of the most impactful changes introduced under SECURE 2.0 continues into 2026: the penalty for missing an RMD has been significantly reduced. The old 50% penalty is now a 25% excise tax, and it may drop to 10% if the mistake is corrected within the IRS’s designated correction window.
The finalized IRS regulations reaffirm this structure and provide additional clarity around what counts as a “timely correction,” easing the administrative burden for retirees who need to remedy an oversight.
Updates to Qualified Longevity Annuity Contracts (QLACs)
QLAC rules have been modernized to give retirees more flexibility and protection against outliving their savings. The maximum amount that can be used to purchase a QLAC is now $200,000, with the old 25% balance limit permanently removed. The IRS has also clarified implementation details for plans and custodians, helping ensure more consistent application of the rules across retirement accounts.
Inherited IRAs and the 10-Year Rule
The SECURE Act’s rules for inherited IRAs continue to evolve, and 2026 brings more clarity. Many non-spouse beneficiaries must now:
Fully distribute the inherited account within 10 years, and
Take annual RMDs during that 10-year period—if the original account owner died after beginning their own RMDs.
This requirement became effective in 2025 and remains in place for 2026. These updates close the uncertainty left by earlier proposed regulations and ensure clearer guidance for beneficiaries, heirs, and advisors.
Roth 401(k)s Now Align With Roth IRAs
Beginning in 2024, RMDs were eliminated for Roth 401(k)s—bringing them in line with Roth IRAs, which have long been exempt. This simplification continues in 2026, easing planning for individuals who hold both traditional and Roth workplace accounts.
What These Changes Mean for Retirement Planning
Understanding the current RMD rules is essential for building a thoughtful and tax-efficient retirement income plan. The shift toward more flexibility—longer deferral windows, lowered penalties, and improved annuity options—gives retirees more room to manage taxes and withdrawals strategically.
If you’d like to revisit your withdrawal strategy, review your retirement accounts, or talk through how these regulatory changes may impact your long-term plan, now is a great time to do so. Staying informed today can help you avoid unnecessary penalties and make the most of your retirement income tomorrow.