The following paragraph was Point #4 in this recent bulletin:

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4. Do I want to bequeath any of my retirement savings to heirs?

People in a position to leave their children an estate should consider a Roth. Generally, people who inherit a traditional IRA from someone other than their spouses have to begin taking taxable distributions within two years. An inherited Roth IRA can be left untouched to grow as long as the heir wishes. And when the heir does make a withdrawal, no income taxes are owed (although estate taxes may apply).
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Ouch! Those children DO indeed need to take RMDs………unless they prefer the 5 year rule.