This chart is great for determining if a required minimum distribution (RMD) is necessary from an Inherited Roth IRA. Some key questions to ask include:
Is the original Roth IRA owner still living?
Who is the named beneficiary of the account (spouse, trust, trust by qualified disclaimer, charity or estate, child or grandchild, child/grandchild by qualified disclaimer)?
The chart also explains the distribution rule differences between inherited spousal and non-designated beneficiaries (estates, trusts, charities) as well as providing the factors