Interactive Planning Suite · SECURE 2.0 & T.D. 10001 Final Regulations

RMD Calculator & Tax-Cliff Suite

Model Lifetime RMDs, Inherited 10-Year & Stretch schedules, Surviving Spouse elections & the Widow's Penalty, Medicare IRMAA surcharges, OBBBA senior deduction phase-outs, QCD/QLAC offsets, and SECURE 2.0 § 302 missed-RMD penalty relief.

Distribution / Tax Year
Visual Explainer · Click Any Strategy to Inspect

How Forced RMDs Trigger the Tax Torpedo, IRMAA Cliffs & the Widow's Penalty

PRIOR DEC 31 BALANCE $1,000,000 Table III Factor: 25.5 (Age 74) Gross RMD: $39,216 GROSS RMD + TAX TORPEDO $39,216 Taxable Distribution Pushes SS taxation + erodes $6,000 senior deduction CLEVERALPHA MITIGATED PATH $39,216 Net Taxable RMD Apply QCDs (up to $111k) or QLAC ($210k) to cut AGI REAL COST ON RMD $9,412 Tax Cost 24.0c per dollar (Fed + State)
Calculating...
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1Your Profile & Accounts
Plain-English inputs — click any i to see the IRS rule.
Lifetime Owner RMD: Uniform Lifetime Table (Table III) or Joint Table II if spouse is sole beneficiary & >10 yrs younger.
IRAs aggregate RMD across all Traditional/SEP/SIMPLE IRAs. 401(k)s must be satisfied per plan.
Form 5498 Box 1 fair market value as of December 31 of the prior year.
A

Lifetime RMD, Applicable Age & Required Beginning Date

Official · IRC § 401(a)(9)
D

RMD Tax Cost, OBBBA Senior Phase-Out & Medicare IRMAA Radar

C

Surviving Spouse 4-Option Comparator & Widow's Penalty Waterfall

Option D: Proposed Reg (89 FR 58644)
B

Inherited IRA / Plan RMD Classifier & 10-Year Schedule (T.D. 10001)

Year Ben. Age Start Balance LE Factor Required Min. Statutory Rule / Note
E

20-Year Lifetime RMD Runway & QCD / QLAC Offset Schedule

Year Age Prior Dec 31 Bal. Factor Gross RMD QCD Offset Taxable RMD End Balance
F

Missed RMD Penalty Calculator (SECURE 2.0 § 302) & Form 5329 Playbook

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Your Action Playbook & Integrated CleverAlpha Tool Hand-Offs

Pre-RMD Escape Valve → Roth Analyzer

Shrink Future RMDs via Roth Conversions

In the age 60–72 gap years or to defuse the Widow's Penalty? Model partial Roth conversions up to your exact bracket or IRMAA ceiling before forced RMDs lock in.

Model in Roth Conversion Calculator →
Self-Employed / SEP Shield → Solo 401(k)

Already Have a SEP IRA or 1099 Income?

Compare Solo 401(k) vs. SEP IRA ceilings ($72,000+) and see how rolling pre-tax IRAs into an active employer plan impacts Pro-Rata and still-working rules.

Open Solo 401(k) vs. SEP Analyzer →
Fiduciary Execution → CleverAlpha

Automate RMD, QCD & Tax-Location Execution

Work with CleverAlpha Asset Management (SEC-registered RIA, Charles Schwab custody) to coordinate RMDs, QCDs, beneficiary titling, and tax-aware withdrawals.

Get Started at CleverAlpha →