dmertz
Level 15

Retirement tax questions

They will not be Eligible Designated Beneficiaries (unless disabled or under the age of majority at the time of your death), so they will be subject to the 10-year rule which requires the inherited IRAs to be drained by the end of the 10th year following the year of your death.  Because a Roth IRA has no Required Beginning Date for RMDs, no annual beneficiary RMDs are required.