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Required Minimum Distributions

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Defined Benefit Plan RMD Rules After SECURE 2.0: Should Plan Sponsors Keep an Earlier Required Start Date?
MillimanDeadline 2026-08-05 · issue № 26

As the December 31, 2026 deadline approaches for adopting SECURE and SECURE 2.0 amendments, Milliman examines a key decision for defined benefit plan sponsors: whether to retain a required start date for benefit distributions that is earlier than the new later statutory required beginning date for RMDs, which has been raised to age 72, 73, and 75 depending on the participant's birth year.

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