26) 26) Which of the following statements is incorrect? A) For traditional IRA distributions, the date on which minimum payments must begin is April 1 of the calendar year following the year in which the taxpayer reaches age 70%. B) Roth IRA distributions are never taxable. C) Taxpayers can roll over plan assets from one plan to another tax-free if certain rules are followed. D) If distributions from a Coverdell Education Savings Account are used for qualified education expenses, the distributions are tax-free