Required Minimum Distributions(RMD) for a Roth IRA?

One of the really good things about a Roth is that RMD's don't apply except for one big exception. If a non spouse beneficiary inherits a Roth IRA, then they are subject to the RMD rules and have to distribute the benefit over their life expectancy. A surviving spouse can elect to roll over the Roth to their own Roth.