Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) 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.
B) Taxpayers can roll over plan assets from one plan to another tax-free if certain rules are followed.
C) Roth IRA distributions are never taxable.
D) If distributions from a Coverdell Education Savings Account are used for qualified education expenses,the distributions are tax-free.