Roth distributions

Are there required distributions by a surviving spouse from a Roth IRA that the spouse inherited?



If the surviving spouse leaves the Roth in inherited status, there will be RMDs under most of the same rules as an inherited traditional IRA.  But if the surviving spouse elects to assume ownership of the Roth, there will be no RMDs. All surviving spouses of at least age 59.5 should elect ownership of their inherited Roth accounts, as there is no downside for doing so.

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