What accounts have RMD requirements?
All retirement accounts where contributions are made on a pre-tax basis are subject to RMD requirements. This includes, but is not necessarily limited to:
401(k)s, 403(b)s, and 457s (although if you're still working for the sponsoring employer, you may be exempt from the RMD requirement)
Minimum Required Distributions
You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire.
Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. For each year thereafter, the minimum distribution must be made by the last day of the year. If you don’t receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed.