This is how the actual Military lists the HEART act benefits: Below is exact military language.
The HEART Act permits Surviving Spouses who receive death gratuities and SGLI death benefits to invest some or all of the funds into a Roth IRA, thereby allowing the funds to grow tax-free, including when they are withdrawn or passed on their beneficiaries. Withdrawals are allowed, tax-free and without penalty, at any time up to the amount of the initial investment.
