2028 RMD Age 73/75
2028 RMD: age 73 if born 1951-1959, age 75 if born 1960+. Divide prior 12/31 balance by IRS Uniform Lifetime Table divisor. 50% penalty if missed (10% with SECURE 2.0).
| Age in 2028 | — |
| RMD start age (you) | — |
| 12/31/2027 balance | — |
| ULT divisor | — |
| 2028 RMD | — |
| 10% missed penalty | — |
The 2028 Required Minimum Distribution applies if you are age 73+ (born 1951-1959) or age 75+ (born 1960+). Calculated as 12/31/2027 IRA/401(k) balance divided by IRS Uniform Lifetime Table divisor. SECURE 2.0 reduced the missed-RMD penalty from 50% to 25% (10% with timely correction).
Age 73 vs 75
SECURE Act (2020) moved RMD from 70½ to 72. SECURE 2.0 (2022) moved it to 73 starting 2023, then 75 starting 2033. 2028 placement: born 1951-1959 → age 73 start. Born 1960+ → age 75 start. This is the staged increase active in 2028.
Uniform Lifetime Table
Used by most retirees. Divisor falls each year (~1 point) — RMD grows as a % of balance. Age 73 = 26.5 (3.77%). Age 80 = 20.2 (4.95%). Age 90 = 12.2 (8.20%). Joint Life Table used only if sole beneficiary is spouse 10+ years younger.
Roth 401(k) Now Exempt
SECURE 2.0 eliminated RMDs from Roth 401(k) accounts starting 2024. Roth IRAs were always exempt. Pre-tax 401(k), traditional IRA, SEP, SIMPLE: all still require RMDs.
Multiple Account Aggregation
IRAs: aggregate, take RMD from any one or split. 401(k)s: separate — take RMD from each plan separately. 403(b): aggregate with other 403(b)s but not with IRAs.
Last updated May 2026. Sources: IRS RMD.