Roth IRAs have several benefits, including the potential for tax - free withdrawals, * and no required minimum distributions during the lifetime of the original account owner. (fidelity.com)
You won't pay taxes on withdrawals from an inherited Roth IRA as long as the original account owner held the IRA for at least 5 years. (investor.vanguard.com)
For example, if the original account owner purchased an annuity for $ 100,000 and then passed away when the value was worth $ 150,000, the gain of $ 50,000 is taxed as ordinary income to the beneficiary. (investopedia.com)