deferring to the latest date possible is not always the best option from an income tax standpoint.
After the first RMD, you must take subsequent RMDs by December 31 of each year beginning with the calendar year containing your required beginning date.
say you're born before 7/1/1949 so you defer to 4/1 of the year following the year you turn 70-1/2. say that's 2021. then you must take a second RMD by 12/31/2021
the same rule applies to those born after 6/30/1949
