medium · Certified Financial Planner Investment Planning

A client is 73 years old in 2026. On December 31, 2025, he had 500,000 in a traditional IRA and200,000 in his current employer's 401(k). He is still working and owns 2% of the company.

Which of the following is true regarding his 2026 RMDs?

  1. He can aggregate the two accounts and take the total RMD from the IRA.
  2. He does not need to take any RMDs until age 75 under the newest SECURE 2.0 provisions.
  3. He must take RMDs from both accounts because he has reached the mandatory age of 73.
  4. He must take an RMD from the IRA, but can defer the 401(k) RMD until he retires.

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