Person 1 (age 59) inherits a Roth IRA from their brother who died at age 62. The assets transfer into an Inherited Roth IRA in person 1’s name. The decedent had opened the ROTH IRA 12 years ago.

Can you confirm all of the following are correct?
– Person 1 must start taking RMDs in the year following death and “can” take them over Person 1’s life expectancy.
– Because the Roth IRA had been open for greater than 5 years, 100% of all of Person 1’s distribution will be tax free.

Thank you.