Terms of Use 

If you have a Roth IRA, be certain to designate a beneficiary.  If not, then the funds in your Roth IRA will get lumped into your total estate and divided according to the laws in your state. While your spouse or children may wind up with your money, they won’t get the same tax benefits had you named them as beneficiaries.

Distributions must be made from your Roth IRA after you die. 

If you have designated a beneficiary, then distributions must begin starting at least one year from the date of your death.

Annual distributions must be made in an amount not less than the Roth IRA account balance multiplied by a fraction with one as the numerator and your beneficiary's life expectancy as the denominator.

If you have not designated a beneficiary, distributions must be completed within five years.

If your primary beneficiary is your spouse, they are given the added option of either assuming your Roth IRA (taking ownership) or rolling it over to a Roth IRA in their name.

The amount in your Roth IRA when you die may be subject to estate tax if your estate, including the remaining amount in the Roth IRA, is significant. If you believe that your estate may be that significant, you should consult a tax advisor.