It’s almost the end of the year, and yet, incredibly, thousands of people have not withdrawn their 2014 required minimum distributions (RMDs) from their IRAs (individual retirement accounts). These individuals are facing the steepest IRS penalty there is — a 50 percent excise tax.As of last week, about 750,000, or 42 percent, of Fidelity’s IRA customers had not taken their 2014 RMDs, the amount they must withdraw before Dec.