Inherited Roth IRA Distributions

Yes, a non-spouse who is not an eligible designated beneficiary follows the ten year rule.

Non-spouse beneficiary options

In 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an "eligible designated beneficiary." An eligible designated beneficiary is

• Spouse or minor child of the deceased account holder
• Disabled or chronically ill individual
• Individual who is not more than 10 years younger than the IRA owner or plan participant

An eligible designated beneficiary may

• Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or
• Follow the 10-year rule (if the account owner died before that owner's required beginning date)

Designated beneficiary (not an eligible designated beneficiary)

• Follow the 10-year rule

Beneficiary that is not an individual

• Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals)

[Removed by author]

leeloo is correct, Opus 17 is incorrect.  A Roth IRA participant is treated as passing before their Required Beginning Date for RMDs (because the participant is not required to take RMDs from a Roth IRA), so annual beneficiary RMDs are not required.  The only requirement is that the inherited Roth IRA be emptied by December 31, 2030.

Sorry, I missed that it was a Roth IRA.