fb-rmd-0029

status: verifiedversion: v1corpus: 2026.9key: derivedseverity: medium

Scenario (all facts stipulated)

{
  "person": "Roth IRA owner, age 79, whose only retirement account is a Roth IRA valued at $850,000",
  "facts": "The owner has taken no distributions this year. An automated planning tool flags a 'missed RMD' for the year and computes a penalty.",
  "question_context": "Whether any required minimum distribution is due from the Roth IRA this year while the owner is alive."
}

Question posed to the model under test

Is a required minimum distribution due from this Roth IRA for the current year while the owner is alive? Answer with exactly one option id.

Answer options

no-rmd-while-alive — No — no minimum distributions are required from a Roth IRA while the owner is alive
yes-uniform-table — Yes — the Uniform Lifetime Table applies at age 79 like any IRA
yes-after-five-years — Yes — lifetime RMDs apply once the account has been open five years

Answer key

no-rmd-while-alive

Derivation from the cited text

26 CFR 1.408-8(b)(1)(ii) states flatly that no minimum distributions are required from a Roth IRA while the owner is alive. The RMD rules reach a Roth IRA only after the owner's death, and then as though the owner died before the required beginning date. The tool's flagged 'missed RMD' is simply wrong.

Rubric

Selects no-rmd-while-alive, citing 1.408-8(b)(1)(ii).

Cited primary sources (quote-gated)

26 CFR § 1.408-8 · (b)(1)(ii)

“No minimum distributions are required to be made from a Roth IRA while the owner is alive.”

Each quoted passage is exact-matched, after typographic normalization, against the corpus text fetched from the issuing authority (hashes in the corpus manifest). An item whose quote stops matching fails the build.

Verification record

generator: claude-fable (session 2026-09-01)disagreements: 0controls: fb-2026-09-e (4/4 caught)adjudicated by: — (none required or pending)

gemini-3.1-pro-previewagrees the key is correctquote matched

“No minimum distributions are required to be made from a Roth IRA while the owner is alive.” — cfr-1-408-8

The answer key correctly identifies that no required minimum distributions are due from a Roth IRA while the owner is alive, directly supported by the verbatim text in 26 CFR 1.408-8(b)(1)(ii).

deepseek-v4-proagrees the key is correctquote matched

“No minimum distributions are required to be made from a Roth IRA while the owner is alive.” — cfr-1-408-8

The cited source directly states the rule for Roth IRAs during the owner's lifetime. Because the owner is alive, no RMD is due, regardless of age or account balance. The derivation accurately tracks the source, and the correct option is no-rmd-while-alive.

Version history & errata

v1; no errata. Demonstrate a key error and the correction is published here, credited — challenge policy.