Starting with the $2024$ taxable year, Section $325$ of SECURE $2\mathrm{.}0$ Act eliminates the pre$-$death RMD requirement for designated Roth accounts for all of the following plans except:OA$.$ Simplified Employee Pension $($SEP$)$ OB$.401($k$)$ employer plansC. $403($b$)$ employer plansOD. Governmental $457($b$)$ plansPREVIOUSNEXT