Roth accounts, IRA and 401K, are exempt from RMDs.

Sorry, that'a not correct. Roth 401(k) accounts ARE subject to RMDs. From the IRS http://www.irs.gov/Retirement-Plans/Retirement-Plans-FAQs-re...

What types of retirement plans require minimum distributions?

The RMD rules apply to all employer sponsored retirement plans, including profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans. The RMD rules also apply to traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs.

The RMD rules also apply to Roth 401(k) accounts. However, the RMD ules do not apply to Roth IRAs while the owner is alive.

Roth 401(k) accounts can be rolled over to a Roth IRA and shielded from RMDs. But as long as the account is a 401(k) account, whether it's a Roth 401(k) or a traditional 401(k), it is subject to RMDs.

AJ