Account Type Differences
Educational content only.
| Account | RMD Aggregation | Still-Working Exception |
|---|---|---|
| Traditional / Rollover IRA | Yes (across IRAs) | No |
| 401(k) | No — each plan separate | Yes (current employer, not 5% owner) |
| 403(b) | Yes (among 403(b)s) | Yes (current employer, if plan allows) |
| SIMPLE IRA | Yes with IRAs after 2 years | No |