Which of the following accounts does not require Required Minimum Distributions?

A Roth IRA is specifically designed to allow individuals to grow their retirement savings tax-free without the need to take mandatory withdrawals during their lifetime. Unlike Traditional IRAs, 401(k) plans, and SIMPLE IRAs, which require account holders to take Required Minimum Distributions (RMDs) starting at age 73 (as of current regulations), a Roth IRA does not impose this requirement.

This feature makes the Roth IRA particularly attractive for individuals who want the flexibility to let their money grow for a longer period without the pressure of being forced to withdraw funds. Additionally, while beneficiaries inheriting a Roth IRA must take distributions, the original account owner can benefit from the lack of required withdrawals during their retirement.

In contrast, the other accounts mentioned mandate that account holders begin withdrawing a certain percentage of their funds after reaching the age threshold, which is designed to ensure that retirement savings are gradually used during retirement rather than remaining untapped indefinitely. This distinction is pivotal for financial planning strategies, particularly for those who might not need the funds immediately in retirement.