IFR Module 239 -- IRA/401(k) Distribution Planning
Qualified Distributions: Withdrawals from tax-deferred accounts (Traditional IRA, 401(k), 403(b)) are taxed as ordinary income. Required Minimum Distributions (RMDs) must begin at age 73 under SECURE 2.0. This calculator models your distribution schedule, tax impact, and compares Traditional vs. Roth strategies.
Distribution Parameters
Current qualified account balance
Annual return on remaining balance
Effective income tax rate on withdrawals
Your current age
Pre-RMD withdrawal amount (gross)
Project through this age
Yes (Traditional)
No (Roth)
Roth IRA balance, if any
Annual return on Roth account
Lifetime Net Income (Traditional)
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Total Gross Withdrawn
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Total Taxes Paid
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RMD Start Age
73
Ending Balance
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SECURE 2.0 RMD Schedule (Age 73+)
Under the SECURE 2.0 Act, RMDs begin at age 73. The distribution factor decreases each year, requiring larger percentage withdrawals as you age.
7326.5 factor 3.77%
7524.6 factor 4.07%
8020.2 factor 4.95%
8516.0 factor 6.25%
9012.2 factor 8.20%
958.9 factor 11.24%
1006.4 factor 15.63%
1054.6 factor 21.74%
Distribution & Balance Projection
Tax Impact Over Time
Traditional vs. Roth Withdrawal Comparison
Side-by-side comparison of net income and remaining balance between Traditional (taxed at withdrawal) and Roth (tax-free withdrawal) strategies.