The inheritance rules regarding Roth IRAs can be especially confusing. In a nutshell, a Roth's original account-holder never has to take RMDs. Those who inherit Roth IRAs do, however—unless they fall into one of the exception categories, like being a minor child. However, these minors must be direct descendants (no grandchildren, in other words), and, once they reach majority age, the 10-year rule for emptying the account kicks in for them too.