Roth Lifetime RMD Elimination

Beginning in 2024, the SECURE Act 2.0 has eliminated the need to take annual required minimum distributions from Roth 401(k)s, 403(b) or governmental 457(b) plans during the participant's lifetime (the requirements for post-death RMDs from Roth accounts have not been changed) so that the Roth 401(k) RMD obligations now mirror those that apply to Roth IRAs. The provision has generated some controversy as it could actually reduce revenue for the federal government.

We asked two professors and authors of ALM’s Tax Facts with opposing political viewpoints to share their opinions about the SECURE Act 2.0 provision that eliminates the RMD obligation for Roth 401(k)s.

Below is a summary of the debate that ensued between the two professors.