It depends.

Bear in mind that the distribution options for beneficiaries of a traditional IRA depend on whether the IRA owner dies before the required beginning date (RBD).

Because Roth IRA owners are not subject to the required minimum distribution (RMD) rules, there is no RBD for Roth IRAs. Therefore, the distribution options for Roth IRAs are usually the same as those that apply to a Traditional IRA when the owner dies before the RBD. The IRA agreement must be consulted to be sure, as the custodian ultimately determines whether they want to offer both the five-year and the life-expectancy options.

Some IRA agreements limit a spouse beneficiary’s options to treating the Roth IRA as his/her own, instead of choosing to treat the account as an inherited Roth IRA.

For a high level summary of the options, see

• Roth IRA Beneficiary Options Quick Reference
• Traditional IRA Beneficiary Options Quick Reference