Rep. Ron Kind, D-Wis., and Rep. Dave Reichert, R-Wash.,...
IRS has trouble with e-file system
San Francisco Chronicle
... retirement accounts each year after they turn 70 1/2. The percentage is based on their life expectancy. The rule applies to most individual retirement accounts as well as 401(k), 403(b), 457 and other workplace plans. It does not apply to Roth IRAs.