RMDs for Different Account Types

Oct 3, 2025 | Blog, Required Minimum Distributions (RMDs)

Not all retirement accounts follow the same rules for Required Minimum Distributions (RMDs). If you have multiple accounts, it’s important to understand how the rules apply to each one. 

Here’s a breakdown by account type: 

 

Traditional IRAs 

  • RMDs are required starting at age 73 (as of 2025). 
  • The amount is based on your December 31 account balance and your age (IRS life expectancy tables). 
  • If you own more than one Traditional IRA, you must calculate the RMD for each account, but you can withdraw the total amount from one or more accounts. 

 

SEP IRAs 

  • SEP IRAs follow the same RMD rules as Traditional IRAs. 
  • RMDs are required beginning at age 73, regardless of whether you’re still contributing through an employer. 
  • If you have multiple SEP IRAs and/or Traditional IRAs, you can aggregate them for RMD purposes. 

 

SIMPLE IRAs 

  • SIMPLE IRAs also follow the same RMD rules as Traditional IRAs. 
  • RMDs are required beginning at age 73. 
  • Like Traditional and SEP IRAs, RMDs from SIMPLE IRAs can be aggregated with other IRAs and withdrawn from one or multiple accounts. 

 

Inherited IRAs 

  • Rules depend on when the original account owner passed away and your relationship to them. 
  • Under the SECURE Act, most non-spouse beneficiaries must withdraw the entire balance within 10 years of inheritance (the “10-year rule”). 
  • In some cases, annual RMDs may also be required within that 10-year period. 
  • Spouses have more flexibility — they may be able to treat the account as their own, delay withdrawals, or follow other options. 

 

Roth IRAs 

  • Original owners: Roth IRAs are not subject to RMDs during the account holder’s lifetime. This is one reason Roth IRAs are often used in long-term estate and tax planning. 
  • Beneficiaries: Inherited Roth IRAs are subject to RMD rules. Most beneficiaries must empty the account within 10 years, though distributions are generally tax-free. 

 

Employer Plans (401(k), 403(b), etc.) 

  • If you have a 401(k) or other employer-sponsored plan, RMDs generally must be taken separately from each plan. 
  • Some exceptions apply if you are still working past age 73 for the employer sponsoring the plan. 

 

Solo 401(k) Plans 

  • Solo 401(k)s (also called Individual 401(k)s) are treated similarly to traditional employer-sponsored 401(k)s when it comes to RMDs. 
  • RMDs are required once you reach age 73, even if you are still working in your own business. 
  • Unlike IRAs, you cannot aggregate RMDs across a Solo 401(k) and your other accounts. Each plan must satisfy its own RMD. 
  • If you also maintain Traditional or Roth IRAs, those accounts have separate RMD rules and cannot be combined with your Solo 401(k). 

 

How MidAtlantic IRA Helps 

  • We calculate your RMD amount for IRAs each year once your Fair Market Values are up to date. 
  • We provide reminders and processing support so you can stay compliant with IRS rules. 
  • For inherited IRAs and employer-sponsored plans like Solo 401(k)s, our team can help clarify the distribution requirements based on your situation. 

 

Additional Resources