Roan's filing status is single. He paid Mark for follow up Question 52 of 75 which type of account can be used as a retirement savings account? Flexible Spending Account Health Savings Account O Education Savings Account Qualified Tuition Program Mark for follow up Question 53 of 75. Each of the following is a factor in determining the required minimum distribution from The age of the beneficiary. The taxpayer's life expectancy. The account balance as of December 31 of the previous year The amount of nondeductible contributions. Mark for follow up Question 54 of 75. Generally, if the owner of an IRA dies before beginning required minimum distribut must: Take the entire amount in lump-sum in the year after the year of death Take the required minimum distributions for the years after the year of death Take the entire amount within five years after the year of death Begin to take the required minimum distributions when the beneficiary turns 70% Mark for follow up