What happens to the Roth IRA after the holder dies?
Once the Roth IRA holder dies, the distribution rules for Roth IRAs merge with those of Traditional IRAs. All of the post-death required distribution rules apply to Roth IRAs in the same way they apply to Traditional IRAs. Thus, if you die before your Required Beginning Date for distributions, the life expectancy rule or five-year rule will apply.
Please contact one of our Roth IRA Experts at 800-472-0646 for more information.