If the beneficiary is not an EDB (eligible designated beneficiary), the inherited Roth is subject to the 10 year rule, meaning no annual beneficiary RMDs, but the account must be drained by 12/31/2021. If an EDB (for example, beneficiary is not more than 10 years younger than deceased owner), then beneficiary qualifies for the life expectancy stretch, as prior to the Secure Act. Annual beneficiary RMDs would start in 2022.
With respect to taxation of distributions, the beneficiary needs to determine which year the owner first made a Roth contribution. If prior to 2017, the Roth is qualified and tax free. If not prior to 2017, the inherited Roth is not qualified until 5 years passes from owner’s first contribution. In that case, any distribution must be reported on Form 8606 and beneficiary must determine what the regular and conversion basis amount was inherited, since those must be reported on the 8606. Sometimes the basis is hard to determine if decedent did not keep good records. If the 10 year rule applies, beneficiary might be advised not to take any distributions until the 5 years was completed.

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