dmertz
Level 15

Retirement tax questions

Beneficiary RMDs start the year following the decedent's year of death, so 2021 is the first year that a beneficiary would be subject to RMDs under the requirements of the SECURE Act.  The SECURE Act changes only apply with respect to decedents dying after 2019.  Even under the old rules, RMDs were already waived for 2020 by the CARES Act.