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So, to make sure you pay at least a minimum amount of income tax on the account funds, the government imposes a Required Minimum Distribution. Roths are Different Roth IRAâs are different, though.
Updated June 14, 2016. The IRS requires that you start taking distributions from your qualified retirement accounts (IRA accounts, 401(k)s, 457 plans and other tax-deferred retirement savings plans like a TSA, SEP or SIMPLE) at a specific age. This is called a required minimum distribution, often referred to as an RMD.