Required Minimum Distributions (RMDs) From a Roth

Starting this year, RMDs are not required from a Roth 401k. 

If someone has both a pre-tax and a Roth 401k, the RMD is calculated only on the pre-tax part. 

However, if the person dies after their required beginning date for starting RMDs and the beneficiary is subject to the 10-year rule, RMDs must be taken from the entire 401k including both pre-tax and Roth accounts. 

The Roth RMD distribution rule doesn’t apply if the Roth 401k was rolled over to a Roth IRA.