Required minimum distribution regulations apply to all employer-sponsored retirement plans, including 401(k) plans, according to the IRS. The actual amount of the required minimum distribution varies based on the 401(k) account balance and the age of the account owner. Each account owner is responsible for determining her appropriate distribution amount.
Special laws apply to taking minimum required distributions from a 401(k), explains the IRS. A retiree must take a required minimum distribution for each 401(k) plan she maintains. Other employer-sponsored retirement plans allow retirees to take the full distribution amount from one account. However, retirees must withdraw the correct amount from each 401(k) plan individually and on the appropriate schedule, or face penalty fees.