Are All Self-Directed IRAs Subject to RMDs?

The RMD rules apply to all the following, whether they are self-directed or not:

  • Traditional IRAs
  • IRA-based plans such as SEP and SIMPLE IRAs
  • Inherited IRAs
  • Inherited Roth IRAs   

Note: RMDs do not apply to Roth IRAs while the original owner is alive. Roth IRAs do not require RMDs until the original owner passes away.