A Note providing an overview of the rules governing required minimum distributions (RMDs) from retirement plans, which are the amounts plan participants must withdraw annually when they retire or reach the applicable age. It explains when RMDs must be taken, how they are calculated, and how the RMD rules differ for defined contribution plans, defined benefit plans, and individual retirement accounts (IRAs). The Note explains the SECURE Act changes to the required beginning date age and post-death distribution rules effective after December 31, 2019, as well as the SECURE 2.0 Act changes effective for distributions required to be made after December 31, 2022 for individuals who turn age 72 after that date.