The SECURE $2\mathrm{.}0$ Act changed the Roth plan distribution rules. Which of the following statements accurately reflects the change?

Employer$-$sponsored Roth accounts now require pre$-$death RMDs$,$ just like Roth IRAs

Roth IRAs now require pre$-$death RMDs$,$ just like employer$-$sponsored Roth accounts

Both employer$-$sponsored Roth accounts and Roth IRAs now require pre$-$death RMDs

Employer$-$sponsored Roth accounts no longer require pre$-$death RMDs$,$ just like Roth IRAs