ROTH IRA withdraw is tax free

IRAs inherited by spouse can just be rolled over under the spouse name.

IRAs inherited by children, can be withdrawn in lump sum, or

(1) 10 years withdrawn for adult children

(2) strech withdraw for minor children over longer period of time. 

This applies to both traditional IRA or ROTH IRA. 

But since ROTH IRA withdraw is tax free, it is much more flexible for the children.