SECURE 2.0 Act Changes for Gold IRAs (Texas Perspective)

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Short on time? The essentials for a Texas gold IRA owner

• RMD start age is 73 if you were born 1951 through 1959, and 75 if you were born 1960 or later (first RMD year 2033 for the earliest 1960 cohort). Roth IRAs still owe zero lifetime RMDs.
• Missed-RMD excise tax dropped from 50 percent to 25 percent, and to 10 percent if you correct the shortfall within a two-year window and file Form 5329.
• The 1,000 dollar age 50 IRA catch-up now indexes for inflation. Tax year 2026 catch-up is 1,100 dollars per IRS Notice 2025-67 dated November 13, 2025.
• The Roth catch-up wage rule and the ages 60 through 63 special catch-up both apply to workplace plans (401(k), 403(b), governmental 457(b), TSP, SIMPLE), not to an IRA under IRC section 219.
• Emergency 1,000 dollar distributions under IRC section 72(t)(2)(I) and domestic-abuse distributions up to 10,500 dollars for 2026 now avoid the 10 percent federal penalty.
• Roth 401(k) and Roth 403(b) balances stopped owing RMDs during the participant's lifetime starting January 1, 2024; roll them to a Roth gold IRA and no RMD ever applies to the original owner.
• Texas has no state personal income tax, so every new distribution timing option under SECURE 2.0 shifts federal tax only. Texas Constitution Article 8, Section 24 blocks any state income tax without a voter amendment.

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On this page

• What SECURE 2.0 changed for a gold IRA
• The RMD age: 73 today, 75 for younger cohorts
• Chart: RMD start age by birth year cohort
• Missed-RMD excise tax cut to 25 or 10 percent
• The 1,100 dollar indexed IRA catch-up for 2026
• Roth catch-up wage rule (workplace plans only)
• Ages 60 through 63 special catch-up (workplace plans only)
• Emergency and domestic-abuse 72(t) exceptions
• Roth 401(k) with no lifetime RMD
• Qualified charitable distribution indexed to 111,000 dollars
• 529 to Roth IRA rollover
• Table of SECURE 2.0 provisions and effective dates
• What SECURE 2.0 did not change for gold IRAs
• The Texas layer: no state income tax, TBD storage
• How to apply SECURE 2.0 to your Texas gold IRA plan
• Worked example for a Dallas retiree born 1960
• Estimate your first RMD from a gold IRA
• When SECURE 2.0 does not help you
• SECURE 2.0 gold IRA FAQ

What SECURE 2.0 changed for a gold IRA

SECURE 2.0 is Division T of the Consolidated Appropriations Act of 2023 (Public Law 117-328), signed December 29, 2022. Its more than 90 retirement-plan provisions rolled out from 2023 through 2027. Several of those provisions land directly on a self-directed gold IRA held by a Texas resident.

The provisions that matter most for a Texan holding physical bullion in an IRA fall into four buckets. First, the RMD age moved to 73 and then 75 under section 107, delaying the first taxable distribution by up to four and a half years compared with the old 70 and a half rule. Second, section 302 cut the missed-RMD penalty from 50 percent to 25 percent, or 10 percent if corrected on time.

Third, section 108 tied the age 50 IRA catch-up to inflation for the first time. IRS Notice 2025-67 set the tax year 2026 catch-up at 1,100 dollars, up from a fixed 1,000 dollars that had held since 2002. Fourth, several new 10 percent penalty exceptions under IRC section 72(t) opened up early-withdrawal paths that did not exist before SECURE 2.0.

Other provisions matter less directly but still touch a gold IRA plan. The Roth 401(k) lifetime RMD went away in 2024, which reshapes rollover math into a Roth gold IRA. The 529 to Roth IRA rollover, capped at 35,000 dollars lifetime, opened a new funding path for younger Texas Roth accounts that could later be moved to a Roth gold IRA.

The RMD age: 73 today, 75 for younger cohorts

Section 107 of SECURE 2.0 rewrote the required beginning date under Internal Revenue Code section 401(a)(9). The prior SECURE Act of 2019 had already raised the age from 70 and a half to 72. SECURE 2.0 then split the population into two cohorts based on birth year.

If you were born in 1951 through 1959, your gold IRA RMDs start at age 73. Your required beginning date is April 1 of the calendar year after you turn 73. A Texan born in 1953 turns 73 in 2026 and owes the first RMD by April 1, 2027 (or December 31, 2026 to avoid two payments in one year).

If you were born in 1960 or later, your RMD start age is 75. The earliest 1960 cohort will not have a required distribution until tax year 2035 (age 75, first RMD due by April 1, 2036). Younger Texans have that much longer to let gold in a self-directed IRA compound without a forced taxable withdrawal.

Roth IRAs still owe zero required minimum distributions during the original owner's lifetime, per IRC section 408A(c)(5). A Roth gold IRA held by a Texas resident faces no RMD schedule at any age. Beneficiaries of a Roth IRA still take distributions under the post-death RMD rules in IRC section 401(a)(9)(B).

Chart: RMD start age by birth year cohort

The horizontal bar chart below shows how the RMD start age shifted across three tax regimes for three birth year cohorts. The rightmost bar for each cohort is the age that applies today under SECURE 2.0 section 107. The extra years of delay accumulate as pure federal tax deferral for a Texas resident.

Read the chart with one caveat. The RMD start age is not the age at which you must withdraw everything; it is the age at which the annual minimum begins. The minimum for a 73-year-old is roughly 3.77 percent of the prior year-end balance under the Uniform Lifetime Table in IRS Publication 590-B Appendix B.

Missed-RMD excise tax cut to 25 or 10 percent

Before SECURE 2.0, missing an RMD triggered a 50 percent federal excise tax on the shortfall under IRC section 4974. That penalty rate was one of the harshest in the code. Section 302 of SECURE 2.0 cut it to 25 percent starting in 2023, and to 10 percent if you fix the shortfall within a two-year correction window.

The IRS confirmed the reduced rate on its Required Minimum Distributions topic page. To use the 10 percent rate, take the missing distribution, then file Form 5329 with a written explanation of the shortfall and the corrective distribution. The two-year window runs from the last day of the tax year the RMD was originally due.

Practical impact for a Texas gold IRA owner: a first RMD that involves shipping physical metal (an in-kind distribution) can slip past the December 31 deadline for logistics reasons. The 25 percent or 10 percent penalty softens the hit while still discouraging outright neglect. Texas adds no state penalty on top because there is no state personal income tax.

The 1,100 dollar indexed IRA catch-up for 2026

Section 108 of SECURE 2.0 added an inflation adjustment to the age 50 or older IRA catch-up under IRC section 219(b)(5)(B). The catch-up had been fixed at 1,000 dollars per year since the Economic Growth and Tax Relief Reconciliation Act of 2001 first authorized it. Starting with tax year 2024, the 1,000 dollar figure indexes annually in 100 dollar increments.

IRS Notice 2025-67, dated November 13, 2025, set the tax year 2026 catch-up at 1,100 dollars. That is the first inflation-driven bump the IRA catch-up has ever seen. Combined with the 7,500 dollar standard IRA limit for 2026, a Texan age 50 or older can add 8,600 dollars in fresh dollars to a gold IRA in tax year 2026.

The catch-up sits on top of every fresh dollar you contribute to a self-directed gold IRA, provided you have enough earned taxable compensation under IRC section 219(f)(1). Rollovers and trustee-to-trustee transfers from an existing 401(k) or IRA do not count against the 8,600 dollar ceiling and can move much larger sums in the same tax year.

Roth catch-up wage rule (workplace plans only)

Section 603 of SECURE 2.0 added a wage-based Roth catch-up rule that forces high earners to make their workplace-plan catch-up contributions on a Roth (after-tax) basis. The rule applies to 401(k), 403(b), governmental 457(b), and TSP catch-ups when the participant's prior-year FICA wages from the same employer exceed a threshold.

The threshold is 150,000 dollars for tax year 2026, up from 145,000 dollars in 2025 per IRS Notice 2025-67. The IRS delayed the effective date to tax year 2026 under Notice 2023-62 to give plans time to add Roth catch-up features. Plans that did not add a Roth catch-up feature by January 1, 2026 lose the ability to accept catch-up contributions from affected employees.

The IRA under IRC section 219 is unaffected. A Texan age 50 or older can still make the full 1,100 dollar catch-up to a traditional or Roth IRA on the pre-tax or Roth basis of their choosing, regardless of prior-year wages. The wage-threshold rule does not touch the self-directed gold IRA path.

Ages 60 through 63 special catch-up (workplace plans only)

Section 109 of SECURE 2.0 added a higher catch-up amount for participants who reach ages 60, 61, 62, or 63 during the tax year. The higher amount equals the greater of 10,000 dollars or 150 percent of the regular catch-up, indexed for inflation. It applies only to workplace plans, not to an IRA under IRC section 219.

For 2026, IRS Notice 2025-67 set the special catch-up at 11,250 dollars for 401(k), 403(b), and governmental 457(b) plans, and at 5,250 dollars for SIMPLE plans. These numbers hold until inflation triggers a further bump. A Texas participant who turns 60 in 2026 can add up to 11,250 dollars of catch-up in the tax year on top of the standard elective deferral.

Practical link to a gold IRA: a Texan in this age band who maxes the workplace 60-through-63 catch-up builds a bigger workplace balance that can later roll into a self-directed gold IRA. The rollover still uses trustee-to-trustee transfer rules and does not create a taxable event when handled directly.

Emergency and domestic-abuse 72(t) exceptions

SECURE 2.0 added new exceptions to the 10 percent federal early-distribution penalty under IRC section 72(t). Two apply directly to a Texas gold IRA under age 59 and a half. Both preserve the ordinary federal income tax owed on the distribution; only the 10 percent add-on penalty is waived.

Section 115 authorized an emergency personal expense distribution of up to 1,000 dollars per calendar year under IRC section 72(t)(2)(I). The distribution can be repaid within three years, in which case it is not treated as a distribution at all. Only one emergency distribution per three-year window is allowed if a prior one has not been repaid.

Section 314 authorized a domestic-abuse victim distribution under IRC section 72(t)(2)(K) for the lesser of 10,000 dollars indexed or 50 percent of the vested balance. IRS Notice 2025-67 set the indexed dollar cap at 10,500 dollars for tax year 2026, up from 10,300 dollars in 2025. The distribution can also be repaid within three years to reverse the taxable event.

A Texas resident using either exception owes ordinary federal income tax on the distributed amount. Texas has no state personal income tax under Texas Constitution Article 8, Section 24. That means a Texan pays only the federal bill on an emergency gold IRA withdrawal, not a stacked state layer that residents of higher-tax states face.

Roth 401(k) with no lifetime RMD

Section 325 of SECURE 2.0 eliminated the required minimum distribution during the original owner's lifetime for designated Roth accounts inside a 401(k), 403(b), or governmental 457(b). The change took effect January 1, 2024. Roth 401(k) balances now match Roth IRA treatment on the lifetime side of the RMD rule.

This matters for a Texas rollover into a Roth gold IRA. A Texan age 73 or older who still has a Roth 401(k) at a former employer no longer must take an RMD from that account before rolling it. The full Roth 401(k) balance can move into a self-directed Roth gold IRA under a direct trustee-to-trustee transfer with no forced distribution.

Beneficiaries of the Roth 401(k) still face post-death RMDs under IRC section 401(a)(9)(B), typically the 10-year rule for a non-eligible designated beneficiary added by the SECURE Act of 2019. That rule was not changed by SECURE 2.0 for Roth balances. Plan ahead if your Texas gold IRA is meant to pass to an adult child.

Qualified charitable distribution indexed to 111,000 dollars

Section 307 of SECURE 2.0 indexed the qualified charitable distribution cap under IRC section 408(d)(8) for inflation for the first time. A QCD lets a Texan age 70 and a half or older direct a traditional IRA distribution to a qualified charity. The distribution counts toward the RMD but is excluded from taxable income.

IRS Notice 2025-67 set the 2026 QCD annual cap at 111,000 dollars, up from 108,000 dollars in 2025. Section 307 also authorized a one-time QCD to a split-interest entity (charitable remainder trust, charitable gift annuity) capped at 55,000 dollars for 2026 under IRC section 408(d)(8)(F).

For a Texas gold IRA owner, the QCD path requires a cash distribution, not an in-kind gold shipment. The custodian sells enough bullion to fund the QCD amount, then wires the proceeds directly to the charity. The sale inside the IRA creates no taxable event and the QCD payment excludes the amount from your federal AGI for the tax year.

529 to Roth IRA rollover

Section 126 of SECURE 2.0 allowed a rollover from a 529 college savings plan to a Roth IRA for the same beneficiary starting January 1, 2024. The lifetime cap is 35,000 dollars per beneficiary. The annual amount that can be rolled equals the standard Roth IRA contribution limit for the year (7,500 dollars for 2026, or 8,600 dollars with the age 50 catch-up).

Three conditions apply. The 529 account must have been open for at least 15 years. The dollars being rolled must have been in the account for at least 5 years. The beneficiary must have earned taxable compensation in the rollover year equal to or above the amount being rolled.

Connection to a gold IRA: a Texas beneficiary who rolls 529 dollars into a Roth IRA under this rule can later shift the balance into a self-directed Roth gold IRA held at a qualified custodian. The 15-year and 5-year timing rules mean the earliest practical use of this path is 2024 for the oldest 529 accounts.

Table of SECURE 2.0 provisions and effective dates

The table below lists the SECURE 2.0 provisions that most directly affect a Texas gold IRA plan, keyed to the section number of Public Law 117-328. Only provisions with a live effect on a self-directed IRA holding physical bullion are shown.

Two provisions from the same law affect workplace plans but not IRAs directly, and are included above for the rollover pathway they open. Auto-enrollment for new 401(k) and 403(b) plans under section 101 took effect January 1, 2025. Neither changes what happens once dollars land in a gold IRA, but both shape the balance that eventually rolls in.

What SECURE 2.0 did not change for gold IRAs

Several things stayed exactly the same. The collectibles rule under IRC section 408(m) still governs which coins and bars a gold IRA can hold. Gold must meet 0.995 minimum fineness; silver 0.999; platinum and palladium 0.9995. American Gold and Silver Eagles keep their statutory exception.

The home-storage prohibition still stands. A gold IRA custodian and an IRS-approved depository must hold the metal. The McNulty v. Commissioner Tax Court decision from November 2021 confirmed that home storage of IRA metal is a taxable distribution the moment title crosses to the owner's residence.

The 60-day indirect rollover deadline under IRC section 402(c)(3) remains in place. So does the one-rollover-per-12-months rule for IRA-to-IRA indirect rollovers under IRC section 408(d)(3)(B). SECURE 2.0 did not touch trustee-to-trustee direct transfers, which have no numerical limit and no 60-day clock.

The 10 percent early-withdrawal penalty under IRC section 72(t) still applies before age 59 and a half unless one of the enumerated exceptions applies. The new emergency 1,000 dollar exception and domestic-abuse exception widen the exception list, but the default rule is unchanged for a Texan under age 59 and a half taking an ordinary withdrawal.

The Texas layer: no state income tax, TBD storage

Every SECURE 2.0 change lands on top of a Texas tax base that includes zero personal income tax. Texas Constitution Article 8, Section 24 requires voter approval to add one. That means RMDs, Roth conversions, and 72(t) exception distributions are taxed by the federal government only when they leave a Texas resident's gold IRA.

The state-run Texas Bullion Depository in Leander accepts IRA metal storage through its operator, Lone Star Tangible Assets LP. LSTA received IRS nonbank trustee approval in 2023. Equity Trust Company is listed on the depository's IRA Storage Services page as the first self-directed IRA custodian to work with the depository.

Here is how SECURE 2.0 interacts with that setup. A Texan taking a first RMD at age 73 (born 1953) or 75 (born 1960 or later) can instruct the custodian to ship physical bullion out of the depository to satisfy the RMD in kind. The alternative is to sell bullion inside the IRA and distribute cash. The choice is procedural and does not change the federal tax owed.

Texas public pension holders (TRS, ERS, TMRS, TCDRS, HPOPS, HMEPS, HFRRF) face separate RMD rules on any refund or rollover they roll into a self-directed gold IRA. Once dollars land in an IRA, the SECURE 2.0 RMD schedule takes over. Confirm each pension plan's own refund and rollover mechanics with the plan before initiating a transfer.

How to apply SECURE 2.0 to your Texas gold IRA plan

The eight-step sequence below is the practical checklist for a Texas resident planning a gold IRA under current SECURE 2.0 rules. It runs from a birth-year lookup to the Form 5498 receipt for a fresh contribution.

1. Look up your RMD start age by birth year. Born 1951 through 1959: 73. Born 1960 or later: 75. Born before 1951: pre-SECURE-2.0 rules already applied to you and your RMDs have started.
2. Confirm the account type sets the RMD rule. Traditional gold IRA: RMD at the age above. Roth gold IRA: zero lifetime RMD for the original owner under IRC section 408A(c)(5). Roth 401(k): zero lifetime RMD since January 1, 2024 (section 325 of SECURE 2.0).
3. Pick the age-appropriate 2026 contribution ceiling. 7,500 dollars under age 50; 8,600 dollars at age 50 or older with the newly indexed 1,100 dollar catch-up. Only earned taxable compensation counts under IRC section 219(f)(1).
4. Check whether the workplace-plan Roth catch-up wage rule applies to you. If your 2025 FICA wages from the same employer exceeded 150,000 dollars, your 2026 workplace-plan catch-up must be Roth. The IRA catch-up is unaffected.
5. Map your 72(t) exception options if under 59 and a half. Emergency 1,000 dollar distribution (repayable in 3 years), domestic-abuse distribution up to 10,500 dollars, existing exceptions (first home, higher education, medical, disability, 72(t) SEPP).
6. Confirm the custodian handles the SECURE 2.0 forms. Ask if the custodian supports the 25 percent or 10 percent missed-RMD correction on Form 5329, and the Roth SEP or Roth SIMPLE election if you fund one.
7. Plan the RMD delivery method. Cash distribution requires the custodian to sell bullion at the depository. In-kind distribution ships coins or bars to your Texas address. Either option counts toward the RMD; only the delivery mechanics differ.
8. Retain Form 5498 for contributions and Form 1099-R for distributions. The custodian issues these each year. File Form 5329 with your federal return if a missed-RMD correction, an excess contribution, or a 72(t) exception applies.

Worked example for a Dallas retiree born 1960

Estimate your first RMD from a gold IRA

The calculator below applies the SECURE 2.0 required beginning date rules and the Uniform Lifetime Table from IRS Publication 590-B Appendix B to your birth year and prior year-end account balance. Use it to see the first taxable dollar amount you would owe once your RMD schedule begins.

Texas gold IRA required minimum distribution (RMD) estimator

Once required minimum distributions begin (age 73 now, 75 starting 2033), you divide last year-end balance by an IRS life-expectancy factor. Texas charges no state income tax, so the result is taxed only at the federal level. You can take a gold IRA RMD in cash or in metal.

Account balance on Dec 31 last year (USD) Your age this year

Estimate my RMD

Estimate only, not tax advice. Uses the IRS Uniform Lifetime Table (most owners). A spouse more than 10 years younger and sole beneficiary uses a different table. Roth IRAs have no lifetime RMD. Sources: IRS Publication 590-B (Table III); IRS RMD FAQs. Consult your tax advisor.

The result is a starting estimate. Actual RMDs depend on the December 31 prior-year balance the custodian reports, which fluctuates with the market value of the metal. Fees, in-kind versus cash distribution timing, and beneficiary elections can shift the final number. Ask your custodian for a written RMD calculation for the tax year.

When SECURE 2.0 does not help you

SECURE 2.0 gold IRA FAQ

Sources

1. Public Law 117-328, Division T, SECURE 2.0 Act of 2022, sections 107 (RMD age), 108 (IRA catch-up indexing), 109 (ages 60-63 special catch-up), 115 (emergency 1,000 dollar distribution), 126 (529 to Roth IRA rollover), 302 (RMD penalty reduction), 307 (QCD indexing), 314 (domestic-abuse distribution), 325 (Roth 401(k) no lifetime RMD), 601 (Roth SEP and Roth SIMPLE), 603 (Roth catch-up wage rule). Signed December 29, 2022. congress.gov PL 117-328 text. Checked August 2026.
2. Internal Revenue Service. Notice 2025-67: 2026 cost-of-living adjustments for pension plans and other retirement-related items, published November 13, 2025. Sets the 2026 IRA catch-up (1,100 dollars), Roth catch-up wage threshold (150,000 dollars), ages 60-63 special catch-up (11,250 dollars 401(k) tier, 5,250 dollars SIMPLE tier), domestic-abuse distribution cap (10,500 dollars), and QCD cap (111,000 dollars). irs.gov/pub/irs-drop/n-25-67.pdf. Checked August 2026.
3. Internal Revenue Service. Retirement topics: Required minimum distributions (RMDs). Confirms age 73 start, the 25 percent and 10 percent missed-RMD penalty rates, and the lifetime RMD waiver for Roth IRAs and Designated Roth accounts. irs.gov retirement-topics-required-minimum-distributions-rmds. Checked August 2026.
4. Internal Revenue Service. Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs). Uniform Lifetime Table in Appendix B; RMD calculation rules; QCD mechanics. irs.gov/publications/p590b. Checked August 2026.
5. Internal Revenue Service. Notice 2023-62: Guidance on Roth catch-up contribution requirement under section 603 of SECURE 2.0. Establishes the 2024-2025 administrative transition period before the section 603 Roth catch-up rule took full effect on January 1, 2026. irs.gov/pub/irs-drop/n-23-62.pdf. Checked August 2026.
6. Internal Revenue Code section 401(a)(9), Required minimum distributions. Office of the Law Revision Counsel. uscode.house.gov. Checked August 2026.
7. Internal Revenue Code section 408(m), Collectibles rule and IRA-eligible bullion. Office of the Law Revision Counsel. uscode.house.gov. Checked August 2026.
8. Internal Revenue Code section 408A, Roth IRAs. Office of the Law Revision Counsel. uscode.house.gov. Checked August 2026.
9. Internal Revenue Code section 72(t), 10 percent additional tax on early distributions and enumerated exceptions. Office of the Law Revision Counsel. uscode.house.gov. Checked August 2026.
10. Internal Revenue Code section 4974, Excise tax on certain accumulations in qualified retirement plans. Office of the Law Revision Counsel. uscode.house.gov. Checked August 2026.
11. United States Tax Court. McNulty v. Commissioner, 157 T.C. No. 10 (November 18, 2021). Home storage of IRA precious metals is a taxable distribution. ustaxcourt.gov. Checked August 2026.
12. Texas Bullion Depository. IRA storage services. Confirms Equity Trust Company as the first self-directed IRA custodian working with the depository, and that Lone Star Tangible Assets LP obtained IRS nonbank trustee status in 2023. texasbulliondepository.gov/ira-storage. Checked August 2026.
13. Texas Comptroller of Public Accounts. Texas Bullion Depository program overview. comptroller.texas.gov depository program. Checked August 2026.
14. Texas Constitution, Article 8, Section 24. Voter-approval requirement for any state personal income tax. statutes.capitol.texas.gov. Checked August 2026.

By the Harry’s Coins Editorial team. Last reviewed August 2026.