there is a potential tax trap.
if you delay taking the required minimum distribution for the year you turn 72 it must be taken by 4/1 of the following year but in that following year, you must also take a second required minimum distribution by 12/31 of that year.
in other words, delay and you have 2 distributions to include in taxable income.
it's all about the taxes. some people stop working or otherwise know that their income in the second year will drop substantially so they pay less in taxes in the 2nd year on both distributions than they would if they took one distribution each year.
