Roth plan distribution rules

Apr 21, 2023 | 2024, Retirement Plan Law

Under current law, RMDs are required to begin prior to the death of the owner of a Roth account in employer sponsored retirement plans (e.g.: 401(k) plans), but RMDs are not required in Roth IRAs. Beginning January 1, 2024, the pre-death distribution requirement for Roth accounts in employer plans will be eliminated, similar to a Roth IRA. Please note that this does not apply to RMDs due to be paid with respect to plan years beginning before January 1, 2024, even if the RMD is paid on or after such date (e.g.: first time RMDs still must be taken if the participant qualifies during 2023, even if paid in 2024).


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