Roth beneficiaries MRD

I have a sizable Roth and do not expect to take any distributions.
My three children are designated beneficiaries, equal shares.
Can they elect MRD based on their age, stretch, or required to use my age for MRD ?



They should create separate inherited Roth accounts no later than the end of the year following the year of your death. They will then be able to use their own respective ages for life expectancy beneficiary RMDs. Their first beneficiary RMD is also due by the above date.

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