My dad passed two years after creating a Roth IRA. In light of the Secure Act of 2019, is there any benefit to my waiting until 2024 when the Roth IRA will be five years old since its creation? If not, how do I determine the cost basis of IRA. It was a Schwab to Schwab transfer. I liquidated the individual stocks earlier this year and put the proceeds into a few ETFs.