The way I read it (and Kiplinger seems to interpret it) is after 2019 there is no age limit to make Traditional IRA contributions at all as long as you have taxable compensation to support the contribution. Therefore, if your RMD is $10,000, for example, and you have taxable compensation, you could make a $7,000 IRA contribution in January, earn gains (hopefully) all year and then take a $10,000 RMD in December which would result in a net reduction in IRA value of $3,000 (or less if there were gains). (It's somewhat equivalent to reducing the RMD amount to $3,000 rather then $10,000 although the $10,000 RMD would still be required.)
(I personally (or rather my wife) can take advantage to that since she works part time on a W-2 and has to take RMDs. Putting much of her pay into the IRA would be advantages.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
