Which Accounts Are Affected?
These rules apply to most tax-deferred retirement plans, including:
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Traditional IRA
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SEP and SIMPLE IRAs
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401(k), 403(b), 457(b), profit sharing plans, etc.
Accounts not required to have RMDs (while you are alive) as the original account holder include Roth IRAs. But again, beneficiaries of Roth IRAs do face rules.