Required Beginning Date (RBD) is the deadline by which a qualified retirement plan must start paying out benefits to a participant. In simple terms, it is the date when the IRS says you can no longer keep your retirement money fully deferred—you must begin taking required distributions.
Understanding your RBD is an important part of retirement planning because missing it can lead to significant tax penalties. The exact timing depends mainly on your date of birth and the type of retirement plan you have.
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Required Beginning Date (RBD) explained simply—learn when retirement plan distributions must start and how age rules affect your benefits.
What Does Required Beginning Date Mean?
The Required Beginning Date is tied closely to Required Minimum Distributions (RMDs). Once you reach a certain age, federal tax law requires you to start withdrawing money from tax-deferred retirement plans, such as:
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Traditional IRAs
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401(k) and 403(b) plans
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Pension and other qualified retirement plans
The RBD tells you when those mandatory payments must begin. In most cases, benefits must start no later than April 1 of the year following the year you reach the applicable RBD age.
This rule exists because retirement accounts receive tax advantages during your working years, and the government eventually requires distributions so the income can be taxed.
How Age Determines Your Required Beginning Date
Your RBD depends on your year of birth. U.S. retirement law has changed several times, which is why different age thresholds apply.
Here are the current rules:
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Age 70½ – If you were born on or before June 30, 1949
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Age 72 – If you were born July 1, 1949 – December 31, 1950
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Age 73 – If you were born 1951 – 1959
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Note: For individuals born in 1959, the law is currently unclear whether the RBD age will be 73 or 75. Congress is expected to clarify this in a future technical correction before 2032.
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Age 75 – If you were born in 1960 or later
Even though the age varies, the structure remains the same: distributions must begin by April 1 of the year after you reach the required age.
A Simple Real-Life Example
Suppose Maria was born in 1954. Under current law, her RBD age is 73.
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She turns 73 in 2027
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Her Required Beginning Date is April 1, 2028
She could take her first distribution anytime in 2027, but if she waits until early 2028, she will need to take two distributions in the same year—one for 2027 and one for 2028. This could increase her taxable income.
This example shows why knowing your RBD early can help you manage taxes more effectively.
Why the Required Beginning Date Matters
Missing your RBD can be costly. If you fail to take required distributions on time, the IRS may impose steep penalties on the amount you should have withdrawn.
Knowing your RBD helps you:
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Avoid unnecessary tax penalties
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Plan retirement cash flow more accurately
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Coordinate Social Security, pension income, and investment withdrawals
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Reduce the risk of higher taxes from multiple distributions in one year
For many retirees, RBD planning is a key part of broader pension benefits explained and long-term income strategies.
Common Questions About RBD
People often search for terms like “what is Required Beginning Date,” “RBD retirement plan rules,” and “when do RMDs start.” While the rules may seem complex, the concept is straightforward: your RBD is the IRS deadline for starting retirement plan distributions.
In summary, the Required Beginning Date is a critical milestone in retirement. It marks the point when tax-deferred savings must begin turning into taxable income. Because RBD ages vary by birth year and laws continue to evolve, understanding your specific RBD—and planning for it in advance—can make your retirement smoother, more predictable, and more tax-efficient.
