The rollover would "start the clock" on the Roth IRA account, if that is your first contribution to a Roth IRA. If you already have a Roth IRA account, your clock is running (and may have already run completely).
Inherited Roth IRA's also inherit the "clock" - so if the clock has run, the funds come out tax free. Because death is a qualifying exception for the 10% penalty, the beneficiaries would be exempt from the early distribution penalty if they are under 59 1/2.
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