Key Points Required minimum distributions (RMDs) on pre-tax retirement accounts start at age 73 for account holders born between 1951 and 1959. The Secure 2.0 Act ended RMDs on Roth 401(k) plans and Roth 403(b) plans while the original account holder is alive, though beneficiaries must still take RMDs. Generally, RMDs must be completed annually by Dec. 31; failure to take the RMD on time results in a penalty of up to 25%, though it can be reduced to 10%. The $23,760 Social Security bonus most retire ...