The RMD rules apply to the following:
Traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs
• Inherited IRAs and Inherited Roth IRAs
Note: RMD rules do not apply to Roth IRAs while the original owner is alive
• All employer sponsored retirement plans, including profit-sharing plans, 401(k) plans, 403(b) plans, 457(b) plans, and Roth 401(k) accounts