ERISA Benefits Law Desk ReferenceERISA Benefits Tech, LLC

Part 6 · Chapter 3

Required Minimum Distributions (§401(a)(9))

Law stated as of October 3, 2026 · Distributions, Loans, Rollovers, and RMDs

Scope and status

This chapter states the required minimum distribution rules of Code §401(a)(9) and the parallel rules for 403(b) plans, IRAs, and 457(b) plans. The rules were rewritten by SECURE and SECURE 2.0 and by the 2024 final regulations (T.D. 10001, applicable for 2025 and later), so the applicable age, the death-benefit regime, and the §4974 excise-tax figures should be confirmed before relying on them.

Citations are to primary authority (Code §§401(a)(9), 403(b)(10), 408(a)(6)/(b)(3)/408A, 457(d)(2), 4974; the final RMD regulations, T.D. 10001, 89 Fed. Reg. 58886, Treas. Reg. §§1.401(a)(9)-0 et seq.; and SECURE and SECURE 2.0). Two facts control most questions: the participant's birth year, which sets the applicable age and the required beginning date, and, for death benefits, whether death occurred before or after the required beginning date.

Sections

Part A is shown in full. The other sections are listed by title; their text is available to subscribers.

Part A — Framework

A1.Plans subject to RMDs and the governing law

Part 6, ch. 3, § A1

The §401(a)(9) RMD rules apply to qualified plans, 403(b) arrangements (§403(b)(10)), IRAs/Roth IRAs (§408(a)(6)/§408A), and eligible governmental 457(b) plans (§457(d)(2)), and are now governed by the 2024 final regulations (T.D. 10001), applicable generally for distribution calendar years beginning on or after January 1, 2025 (good-faith/reasonable interpretation for earlier years). Statute: Code §401(a)(9); Final reg: T.D. 10001. Proposed reg — no reliance: 89 Fed. Reg. 58644.

A2.Basic structure

Part 6, ch. 3, § A2

RMDs fall into two regimes: lifetime RMDs (while the participant is alive, beginning at the RBD) and death-benefit RMDs (after the participant dies). The annual lifetime RMD is the prior-year-end account balance divided by the applicable distribution period (a life-expectancy factor from the IRS tables). Final reg: Treas. Reg. §1.401(a)(9)-5.

Part B — Required Beginning Date and Lifetime RMDs

  1. B1The required beginning date and the SECURE 2.0 age progressionSubscribers
  2. B2The 5%-owner rule and the still-working exceptionSubscribers
  3. B3The lifetime tables and the year-of-death RMDSubscribers
  4. B4Roth designated accounts — no lifetime RMDsSubscribers
  5. B5Defined benefit plansSubscribers

Part C — Death Benefits: The Regime Split

  1. C1Two threshold questionsSubscribers

Part D — Beneficiary Categories and the 10-Year Rule

  1. D1The three beneficiary classesSubscribers
  2. D2The 10-year ruleSubscribers
  3. D3The annual-distribution requirement within the 10 years (the final-reg resolution)Subscribers

Part E — Trust Beneficiaries

  1. E1See-through trusts (conduit and accumulation)Subscribers

Part F — Surviving Spouse Rules

  1. F1Spousal options and the SECURE 2.0 electionSubscribers

Part G — The §4974 Excise Tax and Correction

  1. G1The excise tax and its SECURE 2.0 reductionSubscribers
  2. G2Plan-level correctionSubscribers

Worked examples

The first Part of each chapter is open to everyone. The remaining sections, with their authority and practice points, are available to subscribers and to clients of ERISA Benefits Law Group, PLLC whose engagement includes access.

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