**Retirement Topics — Required Minimum Distributions (RMDs)**
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds

Jan 01, 2020 · Example: Paul reached age 70½ on January 28, 2020. Since Paul had not reached age 70½ before 2020, his first RMD is due for 2021, the year he turns 72. Paul’s first RMD is due by April 1, 2022, based on his 2020 year-end balance. Paul must receive his 2022 required minimum distribution by December 31, 2022, based on his 2021 year-end balance.

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