Account type	Timing of first RMD
IRAs including traditional, SEP, and SIMPLE	By April 1 of the year after you reach RMD age
401(k), 403(b), 457(b) plans, or other qualified plan	By April 1 of the year after you reach RMD age. However, if you are still employed, you may be able to delay your first RMD until April 1 of the year after you retire. A few other caveats apply: The exemption applies only to the account for your most recent employer, the plan must allow this exemption, and you cannot own more than 5% of a business.
Roth IRA	RMDs are not required.
Roth 401(k), 403(b), or 457(b) (designated Roth account)	RMDs are not required.
Inherited retirement accounts	If the deceased has not taken their RMD, you must generally take a distribution for them by December 31 of the year of death. As an heir of a retirement account you might also be subject to RMDs. Note: The RMD rules for inherited accounts are very complex.*

Disclosure Title

Disclosures

*You can learn more about the rules for inherited IRAs here. 

Source: IRS. For illustrative purposes only.