从2026年开始,1951-1959年出生的人每年必须接受传统爱尔兰共和军的RMDs和73岁时的401(k)的RMDs。 Starting in 2026, people born 1951–1959 must take annual RMDs from traditional IRAs and 401(k)s at age 73.

从2026年开始,1951年至1959年期间出生的个人必须开始按照《安全2.0法》的规定,从传统的独立监管机构和73岁的401(k)岁开始按规定进行最低分配(RMDs)。 Starting in 2026, individuals born between 1951 and 1959 must begin taking required minimum distributions (RMDs) from traditional IRAs and 401(k)s at age 73, per the Secure 2.0 Act. 应纳税的RMD必须每年使用IRS预期寿命表计算,并在每年12月31日前撤回,第一个RMD应于2026年4月1日前提交。 RMDs, which are taxable, must be calculated annually using IRS life expectancy tables and withdrawn by December 31 each year, with the first RMD due by April 1, 2026. 如果未能撤回规定数额,将处以25%的罚款,如果及时纠正,可减为10%。 Failing to withdraw the required amount triggers a 25% penalty, reducible to 10% if corrected promptly. 在拥有者一生中,RMD不适用于Roth IRAs, 但Roth 401(k)s和403(b)s也根据新法律没有终身RMDs。 RMDs do not apply to Roth IRAs during the owner’s lifetime, but Roth 401(k)s and 403(b)s also have no lifetime RMDs under the new law. 1960年或以后出生的人的RMD年龄将上升到75岁。 The RMD age will rise to 75 for those born in 1960 or later.