SECURE 2.0 raised the RMD age to 73 in 2023 and 75 in 2033, eliminated RMDs for Roth 401(k)s during the owner's lifetime starting 2024, and reduced the missed RMD penalty to 25% (10% if corrected within two years). The Qualified Charitable Distribution limit is now inflation-indexed, with a one-time QCD option for certain trusts. Surviving spouses can delay RMDs by electing deceased spouse status, and annuity payments increasing up to 5% annually can satisfy RMDs.