Terms of Use 

Designating a beneficiary is the most important step in protecting your Roth IRA. Without a named beneficiary, the account typically goes to your estate, which can trigger shorter withdrawal windows and legal costs.

The 10-Year Rule for Most Inheritors

For most non-spouse beneficiaries (like adult children or friends), 2026 rules require the entire account to be emptied by the end of the 10th year following the year of death. While you don't always have to take a specific amount each year, the account must be zeroed out by that deadline.

  • Tax-Free Withdrawals: Withdrawals remain tax-free as long as the original account was open for at least five years.
  • No Early Penalty: Beneficiaries never pay the 10% early withdrawal penalty, even if they are under 59½.

Spousal Options

Surviving spouses have unique "Super-Powers" with an inherited Roth IRA:

  • Spousal Rollover: You can roll the funds into your own Roth IRA and treat it as if you always owned it.
  • Inherited Account: You can keep it as an "Inherited Roth IRA," which allows you to take penalty-free withdrawals even if you are under 59½.