RMD from Roth 401(k) Plans

[MarZDoates]

How is the RMD determined when the account contains designated Roth contributions? I understand that you use the entire account balance to determine the amount. But is it withdrawn pro rata from pre tax/Roth funds? Or is it the participant's choice?

Thanks

[Kevin C]

The Plan document should specify the sources used for a distribution. The default ordering in our PPA VS document is pro-rata from all sources. If the participant has both pre-tax and Roth deferrals, they can elect what portion of the distribution from the salary deferral source is from Roth and what portion is from pre-tax. The adoption agreement has selections that let you modify how the Roth portion is handled. The base document also allows a separate written distribution procedure to specify a different ordering.