In the Ed Slott January 23, 2023 Financial Advisor article, “Answers To Advisor’s 2023 Beneficiary RMD Questions,” the very last two questions address a Roth IRA RMD (I copied and pasted from the article, see below). In summary, the article is stating a RMD from the Roth IRA is not required. The only RMD would be the full balance to be withdrawn by the end of the 10th year after death. However, on the irs.gov website under Retirement Topics – Beneficiary|Death of the account holder occurred in 2020 or later|Inherited Roth IRAs (website link below), it states that Inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts.

Which one is correct??

IRS link, https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary

The following is from the Financial Advisor article: https://www.fa-mag.com/news/answers-to-advisors–2023-beneficiary-rmd-questions-71651.html?section=40&utm_source=FA+Subscribers&utm_campaign=02f9355568-FAN_FA_News_SchwabFutureInFocus_072722_COPY_01&utm_medium=email&utm_term=0_6bebc79291-02f9355568-240237448

Grandmom died in 2015 at age 80 with a Roth IRA. The beneficiary is her grandchild. What is the 2023 RMD for the grandchild?
The grandchild gets to continue the stretch IRA for the rest of her life, because she inherited it before the SECURE Act was effective. She should re-set to the 2022 Single Life Table.

If in the above example, the grandmother died in 2020 at 85, what would be the granddaughter’s RMD for 2023?
The 10-year rule applies, but there are no annual RMDs for years 1–9 because this was a Roth IRA. Even though the grandmother died at age 85, she is considered to have died before reaching her RMD required beginning date (since Roth IRA owners are not subject to lifetime RMDs). So, the only RMD would be the full inherited Roth IRA balance that must be withdrawn by the end of the 10th year after death—in this case by the end of 2030.