Glossary
Required beginning date
Definition
The required beginning date is the deadline for a retirement account owner's first required minimum distribution: April 1 of the year after they reach their RMD starting age. Later RMDs are due by December 31 each year, so delaying the first one doubles up distributions.
How required beginning date works
Under SECURE 2.0 the starting age is 73 (born 1951–1959); 75 (born 1960 or later)2026 · IRS. The year the owner reaches it is the first distribution year, but the payment itself can wait until April 1 of the next year.
Employees still working may be able to delay RMDs from their current employer's plan until retirement, unless they own 5% or more of the company. IRAs don't get that exception.
Why it matters to a firm
The April 1 choice is a tax-timing decision: two RMDs in one year can raise the bracket. It's a clear moment for proactive advice.
| 2026 figure | Source |
|---|---|
| RMD starting age (SECURE 2.0): 73 (born 1951–1959); 75 (born 1960 or later) | IRS |
Questions about required beginning date
Should I delay my first RMD?
Compare the tax of two RMDs in one year with taking the first on time.
Does the still-working exception apply to IRAs?
No, only to the current employer's plan.
What age applies to me?
It depends on your birth year: 73 (born 1951–1959); 75 (born 1960 or later)2026 · IRS.
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Related terms: Required minimum distribution · Uniform Lifetime Table
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