Which of the following statements regarding Roth IRAs is TRUE?
A) Like traditional IRAs, Roth IRA contributions may not be made after the participant reaches age 70-½.
B) Roth IRA withdrawals are tax free in their entirety regardless of the participant's age at withdrawal.
C) Like traditional IRAs, Roth contribution eligibility is restricted by active participation in an employer's retirement plan.
D) Roth IRAs are not subject to the minimum distribution rules until the death of the owner/participant of the plan.
Answer: D