The SECURE 2.0 Act changed when required minimum distributions must begin.
RMD starting ages by birth year
If you were born in 1960 or later, your first RMD year is 2033 (the year you turn 75).
First RMD deadline
You can take your first RMD by December 31 of the year you reach RBD age, or delay until April 1 of the following year. Delaying means you'll take two RMDs in that following year.
Roth accounts
Roth IRAs never require lifetime RMDs for the original owner. Roth 401(k) accounts were subject to RMDs until 2024, when SECURE 2.0 eliminated them.