With regard to Required Minimum Distributions (RMDs), which of the following is true?
- An account owner may not withdraw more than the RMD.
- RMDs can be rolled over to a new tax-deferred account.
- RMD rules apply to all employer-sponsored retirement plans including 401(k) and 403(b) plans.
- RMD rules do not apply to Roth 401(k) accounts.