这个是对的，如果去世之后

If you're the beneficiary of a Roth IRA, you may have several options—including opening an Inherited Roth IRA. But your relationship to the original owner and the age of the account determine which options you have.

 

The rules regarding inheriting Roth IRAs and other retirement accounts have changed since the passage of the SECURE Act in 2019 and the CARES Act in 2020. Read on to understand your options.12

KEY TAKEAWAYS

• It’s important to name a beneficiary so the money you saved goes where you intended, with the most tax benefits possible.
• If you inherit a Roth IRA as a spouse—and you're the sole beneficiary—you have the option to treat the account as your own.
• Some beneficiaries have the option to stretch out the distributions over a period of 10 years, which can offer significant tax benefits.
• All required minimum distributions (RMDs) are temporarily waived as a result of the 2020 CARES Act.1? 

Estate Planning with Roth IRAs 

Roth IRAs are particularly valuable as estate-planning tools. With traditional IRAs, you have to begin taking required minimum distributions (RMDs) at age 72. As you do so, you pay taxes on the money you take out.3?