I Just Inherited a Roth IRA. Does the 10-Year Rule Still Apply, Even Though It’s Tax-Free?

You may inherit a Roth IRA and think you can leave the money invested indefinitely because qualified withdrawals are generally tax-free. Tax-free withdrawals do not eliminate the IRS rules for inherited accounts. In most cases, non-spouse beneficiaries must empty an inherited Roth IRA within a set period of time.