Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Roth IRA distributions are never taxable.
B) Taxpayers can roll over plan assets from one plan to another tax-free if certain rules are followed.
C) If distributions from a Coverdell Education Savings Account are used for qualified education expenses,the distributions are tax-free.
D) For traditional IRA distributions,the date on which minimum payments must begin is April 1 of the calendar year following the year in which the taxpayer reaches age 70½.