Disclaimer: This content is for informational purposes only and does not constitute tax advice. Please consult a qualified tax professional for guidance specific to your individual situation.
Retirement planning has always been shaped by evolving tax laws, contribution limits, and distribution rules. In the past five years, savers have seen major legislative updates that impact how they contribute to, withdraw from, and pass down their retirement accounts.
Between the SECURE Act of 2019, SECURE 2.0 in 2022, and the IRS’s final required minimum distribution (RMD) regulations issued in 2024, the retirement landscape in 2025 looks much different than it did just a few years ago. These rules don’t just apply to 401(k) accounts—they also affect IRAs, including self-directed IRAs (SDIRAs) and Gold IRAs, which are increasingly popular for investors seeking to diversify beyond traditional assets.
Here’s what retirement investors need to know about the new rules and how they may affect IRA strategies moving forward.
New IRS Rules for RMD Aggregation
One of the most important clarifications involves how RMDs work across multiple IRAs.
What stays the same:
If you own more than one Traditional IRA, you can still calculate the total RMD for all accounts and take the full amount from one IRA—or split it across several accounts.
This flexibility is especially useful for self-directed IRA owners who hold assets like precious metals.
Important clarification for 2025:
RMDs are never eligible for rollover. The IRS considers any amount withdrawn to satisfy an RMD as taxable and ineligible for redeposit into another retirement account. This rule is consistent with prior IRS guidance.
Example: Jennifer has three Traditional IRAs, each with a $1,000 RMD, for a total RMD of $3,000. If she withdraws $10,000 from one IRA, $3,000 counts as her RMD and cannot be rolled over, while the remaining $7,000 may be eligible to roll over into another IRA if it meets IRS rollover rules and is deposited within the 60-day window.
Gold IRA strategy
Many investors satisfy RMDs using cash or other liquid accounts rather than selling precious metals from their Gold IRA. This approach preserves gold holdings while remaining compliant with IRS rules. For those looking to add gold to a retirement account, the U.S. Gold Bureau offers a full range of precious metals eligible for Gold IRAs, including gold coins and bars.
RMDs After Death: More Flexibility for Beneficiaries
Old rule: Each beneficiary had to calculate and withdraw their portion of the deceased owner’s RMD from each inherited IRA individually. Many non-spouse beneficiaries could “stretch” distributions over their lifetime, minimizing annual tax impact.
Current rule: Beneficiaries can aggregate RMDs from multiple inherited IRAs of the same decedent, taking the total required amount from one or more accounts. The 10-year rule generally requires most non-spouse beneficiaries to fully withdraw inherited IRAs within 10 years of the original owner’s death. If the decedent had already reached RMD age, annual distributions are required during that 10-year period.
This change makes managing inherited accounts, including Gold IRAs, easier and reduces the risk of penalties.
Employer Plan Updates That Could Impact IRA Balances
While the SECURE Acts primarily focused on workplace retirement accounts, two provisions may indirectly affect IRAs:
Bigger Catch-Up Contributions: Starting in 2025, workers aged 60–63 can contribute 50% more in catch-up contributions. For example, a 62-year-old could put in $11,250 in catch-up contributions on top of the standard $23,500 contribution limit for 401(k) plans.
Roth Requirement for High Earners: Beginning in 2026, employees aged 50+ earning more than $145,000 in the previous year must make catch-up contributions to employer plans on a Roth (after-tax) basis. This applies to 401(k), 403(b), and governmental 457(b) plans.
These changes may influence whether investors prioritize Roth vs. Traditional accounts and how much money ultimately flows into IRA rollovers.
Why These Changes Matter for Self-Directed and Gold IRAs
For retirement savers who use alternative assets, including physical gold, these updates carry key implications:
Preserve Your Gold Holdings: By taking RMDs from cash or other liquid accounts, you can avoid selling metals from your Gold IRA.
Plan Rollover Timing Carefully: Aggregation rules and rollover restrictions require precise planning to avoid excess contributions and IRS penalties.
Simplified Inheritance: Beneficiary rules make it easier for heirs to manage inherited accounts, including Gold IRAs.
Growth Potential: Higher contribution limits in employer-sponsored plans may eventually increase balances rolled into self-directed IRAs and Gold IRAs.
Investors who are interested in adding gold to their retirement accounts can explore the U.S. Gold Bureau’s selection of precious metals specifically approved for Gold IRAs, including coins and bullion.
Protecting Your Retirement with Gold
The retirement system continues to evolve, and staying informed is the best way to protect and grow your savings. For many investors, adding gold to an IRA is a smart diversification strategy, offering protection against inflation, currency volatility, and market downturns.
The updated RMD rules don’t change the benefits of holding precious metals—they simply highlight the importance of careful planning. If you’re considering diversifying your IRA with gold, the U.S. Gold Bureau can help you set up or roll over into a Gold IRA with confidence.
Posting in:
byUnited States Gold Bureau