| Account type | Aggregation rule |
|---|---|
| IRAs including traditional, rollover, SEP, and SIMPLE | Yes, you can aggregate with other IRA accounts |
| 401(k) or other qualified pre-tax plan | No, each account must have its own RMD |
| Governmental 457(b) plans | No, each account must have its own RMD |
| 403(b) plans | Yes, but only with other 403(b) accounts |
| Roth IRA | RMD is not required |
| Roth 401(k), 403(b), or 457(b) (designated Roth account) | RMD is not required |
Disclosure Title
Disclosures
Disclosure
Source: IRS. For illustrative purposes only.