ROTH funded plan... RMD rule

I have a single member plan which is funded solely by ROTH money.  His CPA told him he didn't need to take an RMD because it was ROTH money.  In the case of an IRA an RMD is not required as long as the owner is alive, so that is good advice for his IRA accounts.  But I have read that when it comes to a qualified plan it doesn't matter if it is ROTH money or pre-tax money... an RMD must be taken.

Right so far?

That said, how would a ROTH RMD be taxed?  It wouldn't?

Thanks

Qualified Plan Roth money is subject to RMD rules, so yes RMD required.

Assuming he meets the 5 year rule it's a qualified distribution so no taxable (and not eligible for rollover) but it needs to leave the Plan. If he has less than 5 years then the gains would be taxable but basis not. Unlike IRAs it's not first in first out, it's ratable.

To avoid future RMDs, roll the ROTH potion from the Qualified Plan to the ROTH IRA (after taking this year's RMD) and before December 31.

Perfect... thanks!