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
estate tax exemption = gift tax exemption, this is called unified credit.
in another word, giving before death is called gift, giving after death is called bequest, they are all subject to 11 million exemption for US persons.
but only $60,000 exemption for non resident alien, like your husband.
Do Beneficiaries Pay Taxes on Withdrawals From an Inherited Roth IRA?
Typically, no. A beneficiary does not have to pay taxes on withdrawals from an inherited Roth IRA so long as the account owner opened—and began making contributions to—the account more than five years prior to their death.
我问个傻问题， 大人的这个Roth可以一直不取， 一直免税。 那么我死了， 我孩子继承， basis 就是算遗产税。 如果超过11.5mi（数字不记得， 大概）， 就交遗产税， 不超过， 就不交。 那么孩子拿到， 还能在孩子名下是Roth账号， 继续保持 让继续增长， 继续免税吗？
required mandatory distribution over 10 years.
Yes, Estate tax also applies.
那就是我死了， 我娃要在10年内取完。 在这10年内取得时候， 要交税吗？假设已经交了遗产税， 都属于娃了， 娃十年取钱， 这钱算税吗？
是我的Roth， 娃继承了， 已经不是我的regular Roth了。
10 year RMD = the balance of the account has to be zero by 10 years anniversary of the inheritance.
那我就应该在死前都取出来， 然后都给娃， 算遗产税， 这样划算， 对吗？
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 IRAsRoth 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?
那就是我死前取出来， 放我名下， 等着我死了， 娃继承， 超过11.5m/人， 就交遗产税， 不超， 就不交。 这样交税最少。
您这是万金油回答， 肯定按情况到时候决定， 现在不就是假设这一点， 把问题搞清楚， 搞懂吗。
estate tax exemption = gift tax exemption, this is called unified credit.
in another word, giving before death is called gift, giving after death is called bequest, they are all subject to 11 million exemption for US persons.
but only $60,000 exemption for non resident alien, like your husband.
所以那张beneficiary表要填好，定期更新。
https://www.investopedia.com/roth-ira-beneficiary-rules-4770500
Do Beneficiaries Pay Taxes on Withdrawals From an Inherited Roth IRA?Typically, no. A beneficiary does not have to pay taxes on withdrawals from an inherited Roth IRA so long as the account owner opened—and began making contributions to—the account more than five years prior to their death.
https://www.investopedia.com/how-to-use-a-roth-ira-to-avoid-paying-estate-taxes-4770869#citation-3