Generally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. @media only screen and (min-width: 0px){.agency-nav-container.nav-is-open {overflow-y: unset!important;}} The ERISA laws set minimum standards for most voluntarily established employee-sponsored retirement and healthcare accounts, such as 401(k)s, giving surviving spouses the right to inherit all the money in the account even if there are other named beneficiaries. [CDATA[/* >