Originally Posted by Adelphos

Few things:

1) At this time, the "accelerator" only applies to flights on Delta metal in calendar year 2021. Paid flights in 2022, whether on Delta metal or partners, should continue to earn MQM as normal (i.e. without the 1.5x or 1.75x "accelerator" multipliers)
2) For both 2021 and 2022, SkyMiles award flights on Delta metal will also earn MQM. In 2021, these flights will benefit from the accelerator. In 2021, presumably these flights will earn on a "normal basis" (basically you earn MQM based on the miles you fly)
3) All miles in your account at the end of 2021 do rollover into 2022
4) In order to get DM in 2022/2023, you must also get $15,000 MQD in calendar year 2022 or get an MQD waiver by spending $250,000 on a Delta card. The MQM rollover doesn't change this requirement
5) Depending on your current status and MQD position, it may make sense to try to reach 75,000 MQM this year in order to reach Platinum status (if you are already a platinum, not much incentive to do so; if you are a Gold or FO, maybe)