Account types — aggregation status, table, and statute pin
Nine account types. Each has its own aggregation perimeter — that's the rule that decides whether you can take one combined withdrawal or must take separate withdrawals from each plan.
Aggregable · IRA pool
Traditional IRA
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Owner exempt during lifetime
Roth IRA — owner
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Separate · per plan
401(k) plan
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Aggregable · 403(b) pool
403(b) plan
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Aggregable · IRA pool (treated as Trad IRA)
SEP IRA
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Aggregable · IRA pool (treated as Trad IRA)
SIMPLE IRA
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Separate · per plan
Qualified Retirement Plan (QRP)
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Conditional · same decedent + same type
Inherited IRA
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Conditional · same decedent + same type
Inherited Roth IRA
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Informational, not tax advice. Required Minimum Distribution rules involve facts unique to your accounts; consult a CFP® or CPA before acting. RMDAcross may earn a referral fee from sponsors linked on this page — this does not affect our analysis. How we research →
Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.