Financial advisors who specialize in RMD planning.
Required Minimum Distributions. Roth conversions in the pre-RMD golden window. Inherited IRA 10-year rule. QCD charitable giving. Medicare IRMAA planning. Matched with advisors who handle the retirement distribution phase.
RMDs are a high-stakes planning moment
The Required Minimum Distribution rules only kick in at age 73 (75 for those born 1960+). Miss one and the IRS penalty is 25% of the under-distribution. But the bigger planning question isn't avoiding penalties — it's minimizing the multi-decade tax cost of distributing tax-deferred wealth that's been compounding for 30-40 years.
- Roth conversion window. Between retirement and RMD age, most retirees are in their lowest tax bracket since young adulthood. Converting $50-200K/year from traditional IRA to Roth during this window can save $200K-$500K over a retirement.
- Inherited IRA 10-year rule. SECURE Act requires non-spouse beneficiaries to drain inherited IRAs within 10 years. Timing matters — wrong schedule pushes you into higher brackets.
- Qualified Charitable Distributions (QCDs). Once 70½, donate up to $111,000/yr from IRA directly to charity in 2026 — counts toward RMD, skips income entirely. Few advisors use this well.
- IRMAA surcharges. Higher income in retirement triggers $600-$5,000/year Medicare premium surcharges. RMD-induced income spikes require planning.
- Asset location. What to hold where across Roth, Traditional, Taxable, HSA becomes newly important when you start distributing.
Tools & guides
RMD Calculator
Calculate this year's RMD using the IRS Uniform Lifetime Table. Also shows projected RMDs over the next 10 years + lifetime tax impact if you do no conversions.
Roth Conversion Calculator
Compare lifetime taxes with and without Roth conversions before your RMD age. Shows your first-year RMD, upfront conversion cost, and net lifetime tax savings through age 90.
The Complete RMD & Retirement Distribution Guide
Full guide covering RMD calculation rules, Roth conversion windows, inherited IRA strategy, QCDs, and IRMAA-aware planning.
Inherited IRA 10-Year Rule Calculator
If you inherited a traditional IRA, the SECURE Act gives you 10 years to drain it. Compare required annual minimums vs. equal-spread distributions to see which strategy saves more in taxes.
QCD Calculator
IRA owners 70½+ can give up to $111,000 directly to charity in 2026 and exclude it from income entirely — offsetting RMDs, lowering taxes, and potentially avoiding IRMAA Medicare surcharges.
IRMAA Planning Guide
RMDs can push your MAGI above Medicare's surcharge thresholds, adding $974–$5,844/year per person in extra premiums. Learn how Roth conversions, QCDs, and the 2-year lookback interact — and what to do about it.
IRMAA Calculator 2026
Enter your 2024 MAGI to see your 2026 Medicare IRMAA tier, annual Part B and Part D surcharges, how close you are to the next threshold, and how much a QCD could save you. Covers all five tiers including the Married Filing Separately penalty.
Social Security & RMD Strategy
When RMDs and Social Security collide, the "tax torpedo" can push your effective marginal rate to 33–40%. Learn how the provisional income formula works and how Roth conversions and QCDs reduce the combined tax bite.
Spousal RMD Strategy: Younger Spouse Exception
If your spouse is the sole beneficiary and more than 10 years younger, IRS Table II gives you lower RMDs than the standard Uniform Lifetime Table. Includes what happens to your spouse's distributions after your death.
RMD Aggregation Rules: Which Accounts Can Be Combined?
IRA RMDs can be pooled and taken from one account. 401(k) RMDs cannot — each plan distributes separately. The still-working exception can defer current employer plan RMDs past 73. Here's how the rules work across account types.
Retirement Account Withdrawal Order: Which Account First?
The taxable-first, Roth-last sequence is often wrong for retirees facing RMDs. RMDs force traditional IRA distributions regardless — here's how to sequence your accounts to minimize lifetime taxes, IRMAA surcharges, and Social Security taxation.
Missed Your RMD? Penalty, Correction Window & Waiver Guide
The SECURE Act 2.0 penalty is 25% of the shortfall — but drops to 10% if corrected within the two-year Correction Window. The IRS will often waive it entirely for first-time mistakes with a reasonable cause explanation. Here's the exact fix process.
State Income Tax on RMDs: Which States Tax Retirement Distributions?
Federal taxes on RMDs are a given. State taxes vary from $0 (Florida, Texas, Nevada, 6 others) to 13.3% (California). Illinois, Pennsylvania, Iowa, and Mississippi have state income taxes but fully exempt retirement income. Here's how every major state treats your RMD.
Roth IRA RMD Rules: No Required Distributions Explained
Roth IRAs have no lifetime RMDs — ever. SECURE 2.0 extended that rule to Roth 401(k)s and Roth 403(b)s starting in 2024. But inherited Roth IRAs still have the 10-year depletion rule (without annual distribution requirements). Here's how Roth accounts fit into your distribution strategy.
IRA Beneficiary Designation: How Your Choice Shapes Heir Taxes
Who you name as IRA beneficiary determines whether heirs get a lifetime stretch, 10 years, or just 5 years to drain the account. Spouse rollover rules, adult children under the 10-year rule, trust see-through requirements, and why IRAs are the best asset to leave to charity — all in one guide.
Net Unrealized Appreciation (NUA): Pay Capital Gains Rates on 401(k) Employer Stock
If your 401(k) holds highly appreciated employer stock, the NUA strategy lets you pay long-term capital gains rates (0–20%) on the gain instead of ordinary income rates up to 37%. It also permanently reduces your future RMD base. Here's how the math works — and when it beats a standard rollover.
RMD Tax Withholding: How to Avoid a Surprise Tax Bill
RMDs are fully taxable — but the IRS doesn't withhold automatically. The default 10% rate is often not enough. Learn how to use Form W-4R, quarterly estimated taxes, and the year-end lump-sum withholding strategy so your April return doesn't come with an unexpected bill or underpayment penalty.
What to Do With Your RMD If You Don't Need the Money
If your other income already covers expenses, your RMD becomes a forced tax event generating cash you didn't ask for. Seven strategies — QCDs, annual gifting, 529 superfunding, tax-efficient reinvesting, and Roth conversion pairing — for deploying required distributions intelligently.
Non-Deductible IRA RMDs: Avoid Double Tax with Form 8606
If you ever contributed to a traditional IRA when your income was too high to deduct it, part of every RMD is tax-free — but only if you track the basis on Form 8606. The IRS pro-rata rule splits each distribution proportionally. Here's how the calculation works and what to do if you never filed or lost your records.
Roth Conversions After 73: Can You Still Convert While Taking RMDs?
Yes — but your RMD must come first. The IRS does not allow RMD dollars to be converted; you must satisfy the full RMD before converting any remaining balance. Use the bracket headroom estimator to find how much you can convert at the 22% rate or below after your RMD income stacks in, with IRMAA-capped limits for Medicare planning.
403(b) RMD Rules: Pre-1987 Exemption, Aggregation & TIAA Guide
403(b) plans — common for teachers, hospital workers, and university faculty — have unique RMD rules including a pre-1987 balance exemption with no IRA equivalent, their own aggregation pool separate from IRAs, and a QCD limitation that requires rolling to an IRA first. Here's how 403(b) RMD rules differ and what TIAA participants need to know.
457(b) RMD Rules: Governmental vs. Non-Governmental Plans
457(b) plans have a unique advantage: no 10% early withdrawal penalty at any age post-separation. But governmental and non-governmental plans diverge sharply on rollover rights — and only governmental 457(b)s can be rolled to an IRA for QCD access. Guide for government workers and non-profit employees.
401(k) RMD Rules: No Aggregation, Still-Working Exception & Solo 401(k)
401(k) plans are stricter than IRAs: each plan requires its own separate RMD — you cannot pool them or satisfy them from an IRA. The still-working exception covers only your current employer's plan. Old employer 401(k)s owe RMDs at 73 regardless. And Solo 401(k) owners cannot defer past RMD age no matter how active the business. Complete guide for private sector workers with multiple accounts.
SEP-IRA RMD Rules: Aggregation, QCD Restrictions & Self-Employed Strategy
SEP-IRAs follow IRA rules — they aggregate with all your traditional IRAs and have no still-working exception. But there's a critical QCD trap: if you make SEP contributions in the current year, you cannot make a qualified charitable distribution from that account. Guide for self-employed retirees and small business owners with large SEP-IRA balances.
SIMPLE IRA RMD Rules: Aggregation, QCD Restriction & Roth SIMPLE Strategy
SIMPLE IRAs follow IRA rules — they aggregate with all traditional IRAs and have no still-working exception. But employer contributions in the current year block QCD access, which surprises retirees still employed at a small business. Also covers the 2-year rollover restriction and Roth SIMPLE IRA rules. Guide for small business employees and owners at RMD age.
How to Choose a Financial Advisor for RMD Planning
Not every advisor understands the Roth conversion window, IRMAA two-year lookback, T.D. 10001 inherited IRA rules, or the QCD mechanics. Ten diagnostic questions that separate genuine distribution planning expertise from surface familiarity — and the credentials and fee structures to look for.
Year-End RMD Checklist: 8 Things to Do Before December 31
QCDs, Roth conversions, inherited IRA annual distributions, and year-end withholding all have December 31 deadlines — and several interact with each other. This checklist covers every year-end action, the correct order of operations, custodian cutoffs, and the IRMAA two-year lookback implication of this year's RMD income.
IRA Estate Planning: Leaving a Large IRA Without a Tax Disaster
A $2M traditional IRA is not a $2M inheritance — every dollar heirs withdraw is ordinary income taxed at their marginal rate with no step-up in basis. Covers the SECURE Act 10-year rule, Roth conversions as an estate planning lever, the IRA-to-charity swap, trust pitfalls, and the $15M OBBBA estate exemption.
RMD Rollover Rules: Can You Put Your Required Minimum Distribution Back?
No — RMDs cannot be rolled over. IRC §408(d)(3) explicitly excludes the required portion of any distribution from the 60-day rollover rule. But if you take out more than your minimum, the excess is rollover-eligible. And there are five legal strategies — QCDs, taxable reinvesting, annual gifts, Roth conversions, and year-end withholding — for an RMD you didn't want.
Pension & Defined Benefit Plan RMD Rules: Do Your Pension Payments Count?
Monthly pension payments from a traditional defined benefit plan satisfy that plan's RMD automatically — no Uniform Lifetime Table calculation required. But pension income cannot offset IRA or 401(k) RMDs. Guide for retirees with both a pension and tax-deferred accounts: cash balance plans, CSRS/FERS government pensions, lump-sum vs. annuity election, and the IRMAA stacking problem.
TSP RMD Rules: Thrift Savings Plan Required Minimum Distributions
The Thrift Savings Plan follows 401(k) RMD rules — it is a separate pool from your IRA and RMDs cannot be pooled or offset between them. Critical for FERS retirees: QCDs are not available directly from TSP; you must roll to a traditional IRA first to access them. Covers Roth TSP lifetime exemption (no RMDs since 2024), the still-working exception for federal employees, the G Fund consideration in the TSP-to-IRA rollover decision, and how the FERS pension + TSP + Social Security income stack routinely triggers IRMAA Medicare surcharges.
Annuity RMD Rules: Variable, Fixed, Indexed & QLAC Guide
If your annuity is inside a traditional IRA or 401(k), it doesn't escape RMD rules. Whether you owe a distribution — and how to calculate it — depends on whether the annuity is in accumulation phase (use year-end fair market value) or annuitized (payments auto-satisfy RMD if they meet IRS standards). Covers variable annuity enhanced-benefit valuation, the 120% exception, GLWB cross-account RMD satisfaction, QLACs, and what non-qualified annuities have to do with any of this.
RMD Rules When an Account Owner Dies: The Year-of-Death Distribution
When a traditional IRA or 401(k) owner dies mid-year, the beneficiary may owe the decedent's final RMD by December 31 of the year of death — or face the same 25% penalty as living account owners who miss distributions. Covers the before-RBD vs. after-RBD fork, how to calculate the remaining amount, who must take it, custodian timing issues, and how the year-of-death distribution interacts with the inherited IRA 10-year rule.
7 Common RMD Mistakes That Cost Retirees Thousands
The double-RMD first-year trap. Skipping inherited IRA annual minimums after T.D. 10001. Using the wrong life expectancy table. Taking IRA distributions to satisfy a 401(k) RMD. Missing the direct-transfer requirement for QCDs. Ignoring the IRMAA two-year lookback. Accidentally rolling over an RMD. Seven costly errors with exact IRS rules and fixes.
Eligible Designated Beneficiary (EDB): Who Still Gets Stretch IRA Distributions
The SECURE Act eliminated the lifetime stretch IRA for most beneficiaries — but five categories still qualify: surviving spouses, minor children (until age 21), disabled individuals, chronically ill individuals, and beneficiaries not more than 10 years younger than the account owner. Includes life-expectancy calculator and IRS Table I reference for the stretch distribution schedule.
RMD Planning for Married Couples: Joint Calculator & Strategies
Two separate IRA pools, two separate RMD obligations — but one joint tax return. Calculate both spouses' 2026 RMDs, see your combined IRMAA Medicare surcharge exposure, and explore strategies to reduce it: joint QCDs up to $222,000/year, coordinated Roth conversions, the younger-spouse Table II exception, and surviving spouse planning. Includes the widow's tax penalty — and why it makes pre-death Roth conversions so valuable.
Form 1099-R and RMDs: How to Read Your Distribution Tax Form
Every RMD generates a Form 1099-R — but Box 1 (gross distribution) is not the same as what you owe tax on. This guide covers the boxes that matter for retirees, the distribution codes you're likely to see (Code 7, Code 4, Code G), and — most importantly — how to report a QCD correctly when the custodian shows the full amount as taxable. Also covers non-deductible IRA basis, inherited IRA Code 4, and how to fix common 1099-R errors before they trigger an IRS notice.
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