Beneficiary on Minor Roth IRA Account?

Who do you typically suggest be named as beneficiaries on a Minor Roth IRA account? The parents? Other children in the family pro-rata? Any reason to consider one over the other?



For the small balances in a minor’s Roth, it would be simpler to name a parent as beneficiary. Any beneficiary of a minor would be an EDB and would therefore have to deal with an extremely small annual beneficiary RMD, and to have other minor children, all with both an owned and inherited Roth IRA would amount to a paperwork hassle. 

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