Required Minimum Distributions

Type: Concept

As of November 2026, Required Minimum Distributions has been mentioned in one podcast episode on The Ramsey Show (Nov 2026). Referenced in IRA/Roth conversion discussion as a reason to consider converting traditional funds to Roth to avoid future RMDs.

Required minimum distributions (RMDs) are minimum amounts that U.S. tax law requires one to withdraw annually from traditional Individual Retirement Accounts (IRAs) and employer-sponsored retirement plans and pay income tax on that withdrawal. In the Internal Revenue Code itself, the precise term is "minimum required distribution". Retirement planners, tax practitioners, and publications of the Internal Revenue Service (IRS) often use the phrase "required minimum distribution".