Which of the following statements is true regarding distributions from Roth 401(k) accounts?
A. There are no minimum distribution requirements for distributions from Roth 401(k) accounts.
B. Qualified distributions are subject to taxation.
C. A taxpayer receiving a nonqualified distribution from a Roth 401(k) account may be taxed on a portion but not all of the distribution.
D. None of these is a true statement.
Answer: C