What type of IRA is not subject to minimum distribution rules until the death of the owner?

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The Roth IRA is not subject to minimum distribution rules until the death of the owner. Contribution eligibility is not restricted by active participation and can be made after the age of 70 ½. Premature withdrawals in excess of contributions are taxed in full and are subject to a 10 percent penalty; however qualified withdrawals are entirely tax-free. Loans are not available.

What Type of IRA Is Not Subject to Minimum Distribution