What are required minimum distributions?
A required minimum distribution is the minimum amount that must come out of certain retirement accounts each year once distributions are required to begin. It is the point at which tax deferral ends on a schedule set by law rather than by you.
It applies to traditional, SEP and SIMPLE IRAs and to most employer retirement plans. A Roth IRA is not subject to it during the original owner's lifetime.
The starting age depends on your birth cohort, the amount depends on your prior year-end balance and a life-expectancy factor, and which accounts can be combined to satisfy it depends on the type of account.
Reviewed by Bay Area Wealth Advisors. Last reviewed 2026-09-16. Educational information only — not individualized financial, tax or legal advice.