Terms of Use:   

Distributions must be made from your Roth IRA after you die. You are able to direct the distribution of the funds upon your death. You name the beneficiaries and the funds will pass directly to your beneficiary(ies) without being subject to probate.  

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, he/she is given the added option of either assuming your Roth IRA or rolling it over to a Roth IRA in his/her 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 your tax advisor.