A beneficiary that is the spouse of the decedent can roll the account into their own account or retitle it as an inherited account.Non-spouse beneficiaries do not have the rollover option. They are required to take mandatory distributions on an annual basis that are based on the age of the beneficiary and the balance in the account.Distributions to traditional account holders are taxable, and Roth account beneficiaries receive distributions tax-free.Prior to the enactment of the SECURE Act, the “stretch IRA” strategy was recommended by estate planning attorneys. The idea was to take only the minimum that was required by law for the maximum length of time in an effort to fully capitalize on the tax benefits.This approach was particularly fruitful for relatively young beneficiaries of well-funded Roth accounts, because the distributions would be tax-free. Now, all of the assets must be cleared out of an inherited account within 10 years of the time of acquisition.