Not entirely accurate.. Accounts that contribute to the aggregate amount of assets subject to RMD include the following: (copies straight from the IRS pub)
- raditional IRAs
- SEP IRAs
- SIMPLE IRAs
- 401(k) plans
- 403(b) plans
- 457(b) plans
- profit sharing plans
- other defined contribution plans
- Roth IRA beneficiaries
these are each considered defined contribution plans.
What is NOT included are pensions (defined benefit plans). What also is not included are annuities fund with after-tax dollars (non-qualified).
